The following table shows the balances from various accounts in the adjusted trial balance for UniLink Telecom Corp. as of December $31,2023$:

a$.$ Interest income

b$.$ Depreciation expense, equipment

c$.$ Loss on sale of office equipment

d$.$ Accounts payable

e$.$ Other operating expenses

f$.$ Accumulated depreciation, equipment

g$.$ Gain from settling a lawsuit

h$.$ Cumulative effect of change in accounting principle $($pre$-$tax$)$

i$.$ Accumulated depreciation, buildings

j$.$ Loss from operating a discontinued operation $($pre$-$tax$)$

k$.$ Gain on expropriation of land and building by government

l$.$ Sales

m$.$ Depreciation expense, buildings

n$.$ Correction of overstatement of prior year's sales $($pre$-$tax$)$

o$.$ Gain on sale of discontinued operation's assets $($pre$-$tax$)$

p$.$ Loss from settling a lawsuit

q$.$ Income taxes expense

r$.$ Cost of goods sold

$\backslash$table$[[234,600,101,100],[,179,400],[,101,400],[151,650,],[,395,400],[47,100,68,700],[,2,344,200$