$14$

Lopez & Company, located in the beautiful Puget Sound, provided the following post$-$closing trial balance for the year ended December $31,2022$

ACCOUNT

Cash

Accounts Receivable

Allowance for doubtful accounts

Inventory

Equipment

Accumulated Depreciation $-$ Equipment

Accounts Payable

Capital, Lopez

TOTAL

$\backslash$table$[[\{$

$\backslash$table$[[$DEBIT$],[$$$,72,000$