The following is a December $31,$ post$-$closing trial balance for a company.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$57,000,],[$Accounts receivable,$41,000,],[$Inventory$,47,000,],[$Prepaid insurance,$17,000,],[$Equipment$,120,000,],[$Accumulated depreciation,,$36,000],[$Patent $($net$),42,000,13,000],[$Accounts payable,,$3,000],[$Interest payable,,$120,000],[$Notes payable $($due in $10$ years$),72,000,],[$Common stock,,$80,000],[$Retained earnings,$324,000,$$$24,000$