$11$

Huang Resources showed the following alphabetized adjusted trial balance at October $31,2023$ :

$\backslash$table$[[$Account$,$Balance$],[$Accounts payable,$18,400],[$Accounts receivable,$27,200],[$Accumulated amortization, mineral rights,$30,400],[$Accumulated amortization, trademark,$22,400],[$Accumulated depreciation, building,$81,600],[$Accumulated depreciation, equipment,$110,400],[$Allowance for doubtful accounts,$1,920],[$Sally Huang, capital,$221,280],[$Building$,147,200],[$Cash$,9,600],[$Equipment$,184,000],[$Expenses$,1,443,200$ For liabilities and equity