The adjusted trial balance data as at December $31,2021,$ for Dykstra Company are as follows:

$\backslash$table$[[\backslash$table$[[$DYKSTRA COMPANY$],[$Adjusted Trial Balance$],[$December $31,2021]]],[$Cash$,$Debit,Credit$],[$$$,14,500,,],[$Accounts receivable,,$15,100,,],[$Merchandise inventory,,$29,000,,],[$Prepaid insurance,,$2,500,,],[$Land$,,150,000,,],[$Building$,,500,000,,],[$Accumulated depreciation$-$building,,,$$,40,000],[$Equipment$,,95,000,,],[$Accumulated depreciation$-$equipment,,,,$18,000],[$Accounts payable,,,,$10,600],[$Property taxes payable,,,,$4,000],[$Mortgage payable$-$due December $30,2022,,,,25,000],[$Mortgage payable$-$long$-$term,,,,$530,000],[$G$.$ Dykstra, capital,,,,$81,000],[$G$.$ Dykstra, drawings,,$12,000,,],[$Sales$,,,,627,200],[$Sales returns and allowances,,$5,700,,],[$Sales discounts,,$1,000,,],[$Cost of goods sold,,$353,800,,],[$Advertising expense,,$12,000,,],[$Depreciation expense,,$29,000,,],[$Freight out,,$7,600,,],[$Insurance expense,,$4,500,,],[$Property tax expense,,$24,000,,],[$Salaries expense,,$61,000,,],[$Utilities expense,,$18,000,,],[$Interest revenue,,,,$2,500],[$Interest expense,,$3,600,,],[$Totals$,,,338,300,,1,338,300$