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

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$95,900,],[$Accounts receivable,$53,000,],[$Interest receivable,$22,400,],[$Notes receivable $($due in $90$ days$),172,500,],[$Office supplies,$17,000,],[$Autonobiles$,173,000,],[$Accumulated depreciation$-$Autanobiles,,$$65,000$