Selected year$-$end account balances from the adjusted trial bal ance as of December $31,2027,$ tor Blossom Corporation is provided below.

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable,$$74,000,],[$Dividends$,26,700,],[$Depreciation Expense,$12\mathrm{.}400,],[$Equipment$,212\mathrm{.}800,],[$Salaries and Wages Expense,$91,900,],[$Accounts Payable,,$$52,600$