Indigo Corporation's unadjusted trial balance at December $1,2022,$ is presented below.

Allowance for Doubtful Accounts

$$400$

Accumulated Depreciation$-$Buildings

$52,000$

Accumulated Depreciation$-$Equipment

$22,800$

Accounts Payable

$28,000$

Salaries and Wages Payable

$0$

Notes Payable $($due April $30,2023)$

$10,200$

Income Taxes Payable

$0$

Interest Payable

$0$

Notes Payable $($due in $2028)$

$33,600$

Common Stock

$50,000$

$59,900$

Retained Earnings

$59,900$

Dividends

$11,600$

Sales Revenue

$957,000$

Interest Revenue

$0$

Gain on Disposal of Plant Assets $.$

$0$

Bad Debt Expense

$0$

Cost of Goods Sold

$667,000$

Depreciation Expense

$0$

Income Tax Expense

$0$

Insurance Expense

$0$