Financial Trail Balance breakdown in Balance Sheet

\begin{tabular}{|c|c|c|} \hline \\ \hline \multicolumn{3}{|l|}{ As of December 31, 2022} \\ \hline Accounts & Debit & Credit \\ \hline & & \\ \hline Other current assets & 1,000 & \\ \hline Interest expense, net & 4,500 & \\ \hline Income tax expense & 7,790 & \\ \hline Depreciation expense & 8,000 & \\ \hline Other long-term assets & 10,000 & \\ \hline Cash and cash equivalents & 13,500 & \\ \hline Accounts receivable & 18,500 & \\ \hline Research and development expenses & 22,000 & \\ \hline General and administrative expense & 42,840 & \\ \hline Property, plant and equipment, net & 48,000 & \\ \hline Marketing expense & 54,000 & \\ \hline Inventory & 78,420 & \\ \hline Operating expense & 105,250 & \\ \hline Less cost of goods sold & 278,200 & \\ \hline Common stock & & 1,000 \\ \hline Other current liabilities & & 3,500 \\ \hline Retained earnings & & 7,000 \\ \hline Accrued expenses & & 8,500 \\ \hline Accounts payable & & 12,000 \\ \hline Long-term debt & & 95,000 \\ \hline Sales revenue, net & & 565,000 \\ \hline & 692,000 & 692,000 \\ \hline \end{tabular} Balance Sheets