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

Debit Credit

Accounts payable $ $31,100$

Accounts receivable $ $48,100$

Accumulated depreciation, equipment $9,100$

Accumulated depreciation, truck $21,100$

Cash $14,500$

Depreciation expense $3,900$

Equipment $19,100$

Franchise $21,100$

Gas and oil expense $7,600$

Interest expense $460$

Interest payable $760$

Land not currently used in business operations $149,000$

Long$-$term notes payable$135,200$

Notes payable, due February $1,20247,100$

Notes receivable$26,200$

Intangible asset $7,100$

Prepaid rent $14,100$

Rent expense $51,100$

Repair revenue $267,000$

Repair supplies $13,200$

Repair supplies expense $29,100$

Truck $26,100$

Unearned repair revenue $12,700$

Vic Sopik, capital $75,700$

Vic Sopik, withdrawals $49,100$

Totals $ $459,760$ $ $459,760$

$1$$$5,100$ of the long$-$term note payable is due during the year ended March $31,2024.$

$2$$$2,100$ of the notes receivable will be collected by March $31,2024.$

Calculate each of the following: