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

$\backslash$table$[[,$Debit,Credit$],[$a$.$ Interest income,,$29,500],[$b$.$ Depreciation expense, equipment,$87,800,],[$c$.$ Loss on sale of office equipment,$60,100,],[$d$.$ Accounts payable,,$101,500],[$e$.$ Other operating expenses,$235,400,],[$f$.$ Accumulated depreciation, equipment,,$183,400],[$g$.$ Gain from settling a lawsuit,,$102,200],[$h$.$ Cumulative effect of change in accounting principle $($pre$-$tax$),,152,250],[$i$.$ Accumulated depreciation, buildings,,$399,400],[$j$.$ Loss from operating a discontinued operation $($pre$-$tax$),47,500,],[$k$.$ Gain on expropriation of land and building by government,,$69,100],[1.$ Sales,,$2,364,200$