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

Account	Debit ($)	Credit ($)
Cash	$160,000,000
Accounts Receivable	$150,000,000
Inventory	$130,000,000
Equipment	$140,000,000
Accumulated Depreciation		$180,000,000
Accounts Payable		$180,000,000
Notes Payable		$360,000,000
Common Stock		$120,000,000
Retained Earnings		$295,000,000
Sales Revenue		$560,000,000
Cost of Goods Sold	$260,000,000
Operating Expenses	$156,000,000