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	$170,000,000
Accumulated Depreciation		$68,000,000
Accounts Payable		$48,000,000
Notes Payable		$150,000,000
Common Stock		$170,000,000
Retained Earnings		$95,000,000
Sales Revenue		$200,000,000
Cost of Goods Sold	$97,000,000
Operating Expenses	$48,000,000