The following is the adjusted trial balance of Orlando Corporation as of December $31,2021$:

$\backslash$table$[[\backslash$table$[[$Foto Corporation$],[$Trial Balance$],[$December $31,2021]]],[,$Debit,Credit$],[$Cash$,$$$18,000,],[$Accounts Receivable,$32,000,],[$Allowance for doubtful Accounts,,$700],[$Inventory$,$ December $31,75,000,],[$Office Supplies, December $31,1,500,],[$Prepaid Insurance,$5,500,],[$Equipment$,84,000,],[\backslash$table$[[$Accumulated Depreciation$-],[$Equipment$]],,37,500],[$Notes payable,,$30,500],[$Interest payable,,$3,360],[$Share Capital$-$ Ordinary,,$80,600],[$Retained Earnings,,$6,800],[$Sales Revenues,,$628,040],[$Sales Return and Allowances,$30,000,],[$Cost of Goods Sold,$410,000,],[$Salaries and Wages Expenses,$117,000,],[$Insurance Expenses,$4,000,],[$Interest Expenses,$4,500,],[$Supplies expenses,$6,000,],[$Total$,$$$787,500,$