The following three accounts appear in the general ledger of Lily Corp. during $2022.$

$\backslash$table$[[$Equipment$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$161,200],[$July $31,$Purchase of equipment,$71,200,,232,400],[$Sept$.2,$Purchase of equipment,$53,300,,285,700],[$Nov$.10,$Cost of equipment sold,,$49,000,236,700]]$

$\backslash$table$[[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$72,000],[$Nov$.10,$Accumulated depreciation on equipment sold,$15,300,,56,700],[$Dec$.31,$Depreciation for year,,$24,800,81,500]]$

$\backslash$table$[[$Retained Earnings$],[$Date$,,$Debit,Credit,Balance$],[$Jan$.1,$Balance,,,$105,700,$