The December 31, 2021 (pre-closing) adjusted trial balance for Kline Enterprises was as follows:

Account TitleDebitCreditAccounts payable97,000Accounts receivable177,000Accumulated depreciation?equipment267,000Common stock497,000Cash33,000Cost of goods sold487,000Depreciation expense67,000Equipment714,000Interest expense4,000Inventory157,000Note payable (due in six months)67,000Rent expense37,000Retained earnings69,000Salaries payable15,000Sales revenue791,000Salaries expense127,000Totals1,803,0001,803,000