Presented below are selected accounts for San Marcos Corporation for December $31$ of the current year.

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable$-$trade,$$730,],[$Building and Equipment,$1,020,],[$Cash in bank$-$operating,$69,],[$Interest Receivable,$65,],[$Installment Receivables$-$due in $6$ months,$80,],[$Merchandise Inventory,$25,],[$Land$,310,],[$Notes Receivable$-$long term,$535,],[$Petty Cash,$28,],[$Prepaid Expenses$-$current,$62,],[$Supplies$,29,],[$Patent$,70,],[$Accounts Payable$-$trade,,$$645$