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

$\backslash$table$[[\backslash$table$[[$ACCOUNT$]],,$DEBIT,,CREDIT$],[\backslash$table$[[$Cash$],[$Accounts Receivable$]],$$$,\backslash$table$[[\backslash$table$[[72,000],[110,000]]]],,],[\backslash$table$[[$Allowance for doubtful accounts$],[$Inventory$]],,56,000,$$$,],[\backslash$table$[[$Equipment$]],,300,000,,120,000],[\backslash$table$[[$Accumulated Depreciation $-$ Equipment$],[$Accounts Payable$],[$Capital$,$ Lopez$]],,,,\backslash$table$[[\backslash$table$[[137,500],[272,250]]]]],[$TOTAL$,$$$,538,000,$$$,53i$