The adjusted trial balance for Chiara Company as of December $31$ follows.

$\backslash$table$[[$rnine$,,$Debit,,Credit$],[$Cash$,$$$,95,300,,],[$Accounts receivable,,$50,500,,],[$Interest receivable,,$21,200,,$is$],[$Office supplies,,$16,500,,],[$Automobiles$,,170,000,,],[$Accumulated depreciation$-$Automobiles,,,$$,70,000],[$Equipment$,,140,000,,],[$Accumulated depreciation$-$Equipment,,,,$23,000],[$Land$,,79,000,,],[$Accounts payable,,,,$97,000],[$Interest payable,,,,$20,000],[$Salaries payable,,,,$25,000],[$Unearned revenue,,,,$30,000],[$Long$-$term notes payable,,,,$140,000],[$Common stock,,,,$29,580],[$Retained earnings,,,,$266,220],[$Dividends$,,53,000,,],[$Services revenue,,,,$504,000],[$Interest revenue $-,,,,30,000],[$Depreciation expense$-$Automobiles,,$25,500,,],[$Depreciation expense$-$Equipment,,$18,500,,],[$Salaries expense,,$190,000,,],[$Wages expense,,$41,000,,],[$Interest expense,,$32,200,,],[$Office supplies expense,,$34,600,,],[$Advertising expense,,$64,000,,],[$Repairs expense$-$Automobiles,,$32,000,,],[$Totals$,,,234,800,$$$1,,234,800$