The following table shows the balances from various accounts in the adjusted trial balance for UniLink Telecom Corp. as of December 31, 2023: Debit Credit a. Interest income $ 30,400 b. Depreciation expense, equipment $ 89,600 c. Loss on sale of office equipment 61,000 d. Accounts payable 102,400 e. Other operating expenses 237,200 f. Accumulated depreciation, equipment 192,400 g. Gain from settling a lawsuit 104,000 h. Cumulative effect of change in accounting principle (pre-tax) 153,600 i. Accumulated depreciation, buildings 408,400 j