alcon Mercantile has the following information on their Adjusted Trial Balance for the year ended October $2023$:

$\backslash$table$[[$Account$,$Debit,Credit$],[$Cash$,$$$149,250,],[$Accounts Receivable,$15,000,],[$Supplies$,2,100,],[$Equipment$,27,600,],[$Accumulated Depreciation$-,,],[$Equipment$,,],[$Accounts Payable,,$],[$Notes Payable,,$41,000],[$Owner$\text{'}$s Capital,$23,050,],[$Owner$\text{'}$s Drawings,$23,000,161,400],[$Sales Revenue,,$175,000],[$Service Revenue,,$],[$Sales Returns and Allowances,$15,000,],[$Sales Discounts,$9,300,],[$Cost of Goods Sold,$102,000,],[$Freight$-$Out,$2,300,],[$Advertising Expense,$15,000,],[$Interest Expense,$19,200,],[$Salaries and Wages Expense,$53,000,],[$Utilities Expense,$18,000,],[$Depreciation Expense,$9,000,]]$

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