Excalibur Corporation sells video games for personal computers. The unadjusted trial balance as of December $31,2024,$ appears below. December $31$ is the company's reporting year$-$end. The company uses the perpetual inventory system.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$35,300,],[$Accounts receivable,$32,300,],[$Supplies$,3,200,],[$Prepaid rent,$26,000,],[$Inventory$,63,000,],[$Office equipment,$59,600,],[$Accumulated depreciation,,$12,100],[$Accounts payable,,$25,900],[$Salaries payable,$2,800,],[$Notes payable,,$28,000],[$Common stock,,$92,000],[$Retained earnings,$19,950,],[$Dividends$,8,400,178,000],[$Sales revenue,$93,000,],[$Cost of goods sold,$0,],[$Interest expense,$32,150,],[$Salaries expense,$0,],[$Rent expense,$0,],[$Supplies expense,$5,800,],[$Utilities expense,$358,750,$$$358,750$