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

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable$-$trade,$$730,],[$Building and Equipment,$1,040,],[$Cash in bank$-$operating,$69,],[$Interest Receivable,$55,],[$Installment Receivables,$80,],[$Merchandise Inventory,$35,],[$Land$,320,-],[$Notes Receivable$-$long term,$535,],[$Petty cash,$18,],[$Prepaid Expenses$-$current,$52,],[$Supplies$,39,],[$Patent$,60,],[$Accounts Payable$-$trade,,$$625$