Current Attempt in Progress

The adjusted trial balance of Blue Spruce Corp, for the year ended December $31,2022$ is as follows.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$6,500,],[$Accounts Receivable,$3\mathrm{.}100,],[$Note Receivable $($due February $20,2023),2,800,],[$Inventory$,6\mathrm{.}600,],[$Timberland$,22,800,],[$Land$,16,000,],[$Equipment$,35700,],[$Patent$,11,000,],[$Accumulated Depletion,,$53,800],[$Allowance for Doubtful Accounts,,$1,200],[$Accumulated Depreciation$-$Equipment,,$8,000],[$Notes Payable $($due January $15,2023),,5,400],[$Accounts Payable,,$2,400],[$Common Stock,,$62\mathrm{.}500],[$Retained Earnings,,$15,100],[$Sales Revenue,,$52,000],[$Interest Revenue,,$400],[$Cost of Goods Sold,$23,000,],[$Salaries and Wages Expense,$12,100,],[$Depreciation Expense,$2,900,],[$Amortization Expense,$2,000,],[$Research and Development Expense,$2,100,],[$Bad Debt Expense,$500,],[$License Expense,$300,],[$Interest Expense,$1\mathrm{.}200,],[$Loss on Disposal of Plant Assets,$2\mathrm{.}200,],[$Total$,$$$150,800,$$$150\mathrm{.}800$