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

Debit Credit

Accounts payable $ $30,000$

Accounts receivable $ $47,000$

Accumulated depreciation, equipment $8,000$

Accumulated depreciation, truck $20,000$

Cash $13,400$

Depreciation expense $2,800$

Equipment $18,000$

Franchise $20,000$

Gas and oil expense $6,500$

Interest expense $350$

Interest payable $650$

Land not currently used in business operations $138,000$

Long$-$term notes payable$133,000$

Notes payable, due February $1,20246,000$

Notes receivable$24,000$

Intangible asset $6,000$

Prepaid rent $13,000$

Rent expense $50,000$

Repair revenue $256,000$

Repair supplies $12,100$

Repair supplies expense $28,000$

Truck $25,000$

Unearned repair revenue $11,600$

Vic Sopik, capital $66,900$

Vic Sopik, withdrawals $48,000$

Totals $ $432,150$ $ $432,150$

$1$$$4,000$ of the long$-$term note payable is due during the year ended March $31,2024.$

$2$$$1,000$ of the notes receivable will be collected by March $31,2024.$

Calculate each of the following: