The adjusted trial balance for Lloyd Construction as of December $31,2023,$ follows:

$\backslash$table$[[$No$.,$Account,Debit,Credit$],[101,$Cash,$$15,700,],[104,$Short$-$term investments,$20,700,],[126,$Supplies,$7,300,],[149,$Notes receivable,$40,500,],[167,$Equipment,$75,000,],[168,$Accumulated depreciation, equipment,,$$36,500$