Given the following information, prepare a trial balance for UnitedHealth Group Incorporated as of December 31, 2024:

Account	Debit ($)	Credit ($)
Cash	$170,000,000
Accounts Receivable	$175,000,000
Inventory	$150,000,000
Equipment	$600,000,000
Accumulated Depreciation		$270,000,000
Accounts Payable		$220,000,000
Notes Payable		$520,000,000
Common Stock		$600,000,000
Retained Earnings		$303,000,000
Sales Revenue		$700,000,000
Cost of Goods Sold	$350,000,000
Operating Expenses	$230,000,000