The adjusted trial balance of Sheffield Company for the year ended December $31,2022,$ is as follows. Debit Credit Cash $ $6,000$ Accounts Receivable $4,400$ Note Receivable $($due February $20,2023)2,000$ Inventory $5,500$ Timberland $22,500$ Land $13,000$ Equipment $38,000$ Patents $12,900$ Accumulated Depletion $ $3,800$ Allowance for Doubtful Accounts $1,100$ Accumulated Depreciation$-$Equipment $8,200$ Notes Payable $($due January $15,2023)4,500$ Accounts Payable $2,400$ Owner's Capital $76,500$ Sales Revenue $52,500$ Interest Revenue $300$ Cost of Goods Sold $22,300$ Salaries and Wages Expense $11,300$ Depreciation Expense $3,700$ Amortization Expense $2,100$ Research and Development Expense $1,800$ Bad Debt Expense $400$ License Expense $200$ Interest Expense $1,100$ Loss on Disposal of Plant Assets $2,100$ Total $$149,300$ $$149,300$