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

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$179,100,5],[$Accounts receivable,$51,000,],[$Interest receivable,$19,000,],[$Notes receivable $($due in $90$ days$),169,000,],[$Office supplies,$16,500,$A$],[$Automobiles$,175,000,],[$Accumulated depreciation$-$Automobiles,,$$60,000$