Given the following information, prepare a trial balance for PepsiCo, Inc. as of December 31, 2024:

Account	Debit ($)	Credit ($)
Cash	$120,000,000
Accounts Receivable	$125,000,000
Inventory	$100,000,000
Equipment	$400,000,000
Accumulated Depreciation		$170,000,000
Accounts Payable		$140,000,000
Notes Payable		$360,000,000
Common Stock		$400,000,000
Retained Earnings		$223,000,000
Sales Revenue		$500,000,000
Cost of Goods Sold	$250,000,000
Operating Expenses	$150,000,000