The adjusted trial balance of Monona Inc. as of December $31$ follows.

$\backslash$table$[[$Adjusted Trial Balance, Dec. $31],[\backslash$table$[[$Acct$],[$No$.]],$Accounts,Debit,Credit$],[100,$Cash,$$72,000,],[104,$Accounts receivable,$140,000,],[105,$Allowance for doubtful accounts,,$$7,100$