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

Account	Debit ($)	Credit ($)
Cash	$62,000,000
Accounts Receivable	$68,000,000
Inventory	$48,000,000
Equipment	$190,000,000
Accumulated Depreciation		$76,000,000
Accounts Payable		$52,000,000
Notes Payable		$180,000,000
Common Stock		$180,000,000
Retained Earnings		$113,000,000
Sales Revenue		$220,000,000
Cost of Goods Sold	$105,000,000
Operating Expenses	$52,000,000