Given the following information, prepare a trial balance for Cisco Systems, Inc. as of December 31, 2023:

Account	Debit ($)	Credit ($)
Cash	$50,000,000
Accounts Receivable	$55,000,000
Inventory	$40,000,000
Equipment	$160,000,000
Accumulated Depreciation		$65,000,000
Accounts Payable		$45,000,000
Notes Payable		$140,000,000
Common Stock		$150,000,000
Retained Earnings		$93,000,000
Sales Revenue		$190,000,000
Cost of Goods Sold	$95,000,000
Operating Expenses	$45,000,000