Jozef$$s Roofing Services showed the following post$-$closing trial balance after the posting of the closing entries on June $30,2023$:

Debit Credit

Cash $ $20,400$

Accounts receivable $35,400$

Equipment $56,500$

Accumulated depreciation, equipment $ $11,400$

Trucks $132,000$

Accumulated depreciation, trucks $63,000$

Accounts payable $18,600$

Jozef Jones, capital $209,670$

Jozef Jones, withdrawals $59,300$

Interest income $1,090$

Other expenses $160$

Totals $ $303,760$ $ $303,760$

Required:

$1.$ Identify the error$($s$)$ in the post$-$closing trial balance. $($You may select more than one answer. Single click the box with the question mark to produce a check mark for