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.

a$.$ Interest revenue

b$.$ Depreciation expense$-$Equipment

c$.$ Loss on sale of equipment

d$.$ Accounts payable

e$.$ Other operating expenses

f$.$ Accumulated depreciation$-$Equipment

g$.$ Gain from settlement of lawsuit

h$.$ Accumulated depreciation$-$Buildings

i$.$ Loss from operating a discontinued segnent $($pretax$)$

j$.$ Gain on insurance necovery of tornado damage

k$.$ Net sales

Depreciation expense$-$Buildings

m$.$ Correction of overstatement of prior year's sales $($pretax$)$

n$.$ Gain on sale of discontinued segmeot's assets $($pretax$)$

o$.$ Loss from settlement of lawsuit

p$.$ Incame tax expense

q$.$ Cost of goods sold

$\backslash$table$[[$Debit$,$Credit$],[\backslash$table$[[34,$ ee$],[25,850]],],[1e6,4a,44,8o+$