Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year-end December 31, 2017, follow. Debit a. Interest revenue b. Depreciation expense-Equipment c. Loss on sale of equipment d. Accounts payable e. Other operating expenses f. Accumulated depreciation-Equipment Credit $ 14,000 $ 34,000 25,850 44,000 106,400 71,600 g. Gain from settlement of lawsuit 44,000 h. Accumulated depreciation-Buildings 174,500 i. Loss from operating a discontinued segment (pretax) 18.250 j. Gain on insurance recovery of tornado damage 20.000 k. Net sales 998,000 1. Depreciation expense-Buildings 52.000 m. Correction of overstatement of prior year's sales (pretax) 16,000 n. Gain on sale of discontinued segment's assets (pretax) 34,000 o. Loss from settlement of lawsuit 23.250 p. Income taxes expense q. Cost of goods sold 482.500