Lopez & Company, located in the beautiful Puget Sound, provided the following postclosing trial balance for the year ended December $31,2022$

$\backslash$table$[[$ACCOUNT$,,$DEBIT,,CREDIT$],[$Cash$,$$$,72,000,,],[$Accounts Receivable,,$110,000,,],[$Allowance for doubtful accounts,,,$$,8,250],[$Inventory$,,56,000,,],[$Equipment$,,300,000,,],[$Accumulated Depreciation $-$ Equipment,,,,$107,000],[$Accounts Payable,,,,$137,500],[$Capital$,$ Lopez,,,,$285,250],[$TOTAL$,$$$,538,000,$$$,538,000]]$

ADDITIONAL INFORMATION:

The equipment shown on the trial balance consists of:

$\backslash$table$[[$Equipment$,$Original Cost,$\backslash$table$[[$Date of$],[$Purchase$]],\backslash$table$[[$Depreciation$],[$Method$]],$Useful Life,Salvage I$],[$A$,$$$100,000,\frac{01}{01}\frac{?}{2019},$Straight line,$10$ years,Zerc$],[$B$,$$$140,000,\frac{01}{01}\frac{?}{2019},$Straight line,$10$ years,$$10,0x$