On 3/28/2023, a property manager stole $1,47,000 of company funds. Make a journal entry using only the following accounts:

• Cash
• Accounts Receivable
• Land
• Equipment
• Accumulated Depreciation
• Accounts Payable
• Taxes Payable
• Loan Payable
• Interest Payable
• Notes Payable
• Common Stock
• Additional Paid-In Capital Retained Earnings
• Dividends
• Net Revenue
• Advertising Expenses
• Sales Force Salaries Expense
• Depreciation Expenses
• Utilities Expense
• Property Tax Expenses
• Interest Expenses
• Income Tax Expense
• Gain on Sale of Equipment
• Other Losses