The adjusted trial balance of Sunland Company for the year ended December $31,2022,$ is as follows:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$6,200,],[$Accounts Receivable,$3,200,],[$Notes Receivable,$5,900,],[$Inventory$,10,900,],[$Equipment$,8,400,],[$Allowance for Doubtful Accounts,,$$400$

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The adjusted trial balance of Sunland Company for the year ended December $31,2022,$ is as follows:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$6,200,],[$Accounts Receivable,$3,200,],[$Notes Receivable,$5,900,],[$Inventory$,10,900,],[$Equipment$,8,400,],[$Allowance for Doubtful Accounts,,$$400$