Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year$-$end December $31$ follow. Assume that the company's income tax rate is $30\%$ for all items.

$\backslash$table$[[$a$.$ Interest revenue,Debit,Credit$],[$b$.$ Depreciation expense$-$Equipment,$$34,900,],[$c$.$ Loss on sale of equipment,$26,750,14,900],[$d$.$ Accounts payable,$107,300,44,900],[$e$.$ Other operating expenses,,$72,500],[$f$.$ Accumulated depreciation$-$Equipment,$44,900,],[$g$.$ Gain from settlement of lawsuit,$176,300,],[$h$.$ Accumulated depreciation$-$Buildings,$19,150,30,020],[$i$.$ Loss from operating a discontinued segment $($pretax$),52,900,1,007,500$