The March $31,2023,$ unadjusted trial balance for Silva Rentals after its first year of operations is shown below:

$\backslash$table$[[$No$.,\backslash$table$[[$Silva Rentals$],[$Unadjusted Trial Balance$],[$March $31,2023]]],[$Account$,\backslash$table$[[$Unadjusted Trial$],[$Balance$]]],[$Dr$.,Cr.],[101,$Cash,$$6,500,],[110,$Rent receivable,$30,500,],[124,$Office supplies,$2,000,],[141,$Notes receivable, due $2026,43,500,],[161,$Furniture,$15,500,],[173,$Building,$211,000,],[183,$Land,$38,500,],[191,$Patent,$9,100,],[201,$Accounts payable,,$$13,250$