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Lamonte Company reports the following budgeted December $31$ adjusted trial balance.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$52,400,],[$Accounts receivable,$122,400,],[$Merchandise inventory,$66,400,],[$Equipment$,127,400,],[$Accumulated depreciation$-$Equipment,,$27,400],[$Accounts payable,,$24,400],[$Loan payable,,$206,000],[$Common stock,,$61,600],[$Retained earnings $($beginning year balance$),,],[$Sales$,,],[$Cost of goods sold,$362,400,],[$Loan interest expense,$10,400,],[$Depreciation expense,$12,400,],[$Salaries expense,$124,400,],[$Totals$,$$$878,200,$$$878,200$