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

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

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$[[$Debit$,$Credit$],[29,500],[\{$

$\backslash$table$[[87,800],[60,100]]\},],[],[101,500],[235,400],[,,183,400],[,,102,200],[,,152,250],[,,399,400],[47,500],[,,69,100],[,,2,364,200$