Given the following information, prepare a trial balance for Mastercard Incorporated as of December 31, 2023:

Account	Debit ($)	Credit ($)
Cash	$60,000,000
Accounts Receivable	$65,000,000
Inventory	$45,000,000
Equipment	$180,000,000
Accumulated Depreciation		$75,000,000
Accounts Payable		$50,000,000
Notes Payable		$160,000,000
Common Stock		$170,000,000
Retained Earnings		$103,000,000
Sales Revenue		$210,000,000
Cost of Goods Sold	$105,000,000
Operating Expenses	$50,000,000