Psymon Company, Incorporated, sells construction equipment. The annual fiscal period ends following adjusted trial balance was created from the general ledger accounts on December $3$

$\backslash$table$[[$Account Titles,Debits,Credits$],[$Cash$,59,810,],[$Accounts Receivable,$24,800,],[$Inventory$,90,500,],[$Property and Equipment,$67,000,],[$Accumulated Depreciation,,$28,100],[$Accounts Payable,,$41,900],[$Common Stock,,$124,000],[$Retained Earnings, January $1,,15,000],[$Sales Revenue,$138,800,238,400],[$Cost of Goods Sold,$23,800,],[$Salaries and Wages Expense,$24,800,],[$Office Expense,$3,700,],[$Interest Expense,$14,190,],[$Income Tax Expense,$$447,400,$$$447,400$