The March $31,2023,$ adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order.

Debit Credit

Accounts payable $ $31,300$

Accounts receivable $ $48,300$

Accumulated depreciation, equipment $9,300$

Accumulated depreciation, truck $21,300$

Cash $14,700$

Depreciation expense $4,100$

Equipment $19,300$

Franchise $21,300$

Gas and oil expense $7,800$

Interest expense $480$

Interest payable $780$

Land not currently used in business operations $151,000$

Long$-$term notes payable$135,600$

Notes payable, due February $1,20247,300$

Notes receivable$26,600$

Intangible asset $7,300$

Prepaid rent $14,300$

Rent expense $51,300$

Repair revenue $269,000$

Repair supplies $13,400$

Repair supplies expense $29,300$

Truck $26,300$

Unearned repair revenue $12,900$

Vic Sopik, capital $77,300$

Vic Sopik, withdrawals $49,300$

Totals $ $464,780$ $ $464,780$

$1$$$5,300$ of the long$-$term note payable is due during the year ended March $31,2024.$

$2$$$2,300$ of the notes receivable will be collected by March $31,2024.$

Calculate each of the following: