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

Debit Credit

Accounts payable $ $30,800$

Accounts receivable $ $47,800$

Accumulated depreciation, equipment $8,800$

Accumulated depreciation, truck $20,800$

Cash $14,200$

Depreciation expense $3,600$

Equipment $18,800$

Franchise $20,800$

Gas and oil expense $7,300$

Interest expense $430$

Interest payable $730$

Land not currently used in business operations $146,000$

Long$-$term notes payable$134,600$

Notes payable, due February $1,20246,800$

Notes receivable$25,600$

Intangible asset $6,800$

Prepaid rent $13,800$

Rent expense $50,800$

Repair revenue $264,000$

Repair supplies $12,900$

Repair supplies expense $28,800$

Truck $25,800$

Unearned repair revenue $12,400$

Vic Sopik, capital $73,300$

Vic Sopik, withdrawals $48,800$

Totals $ $452,230$ $ $452,230$

$1$$$4,800$ of the long$-$term note payable is due during the year ended March $31,2024.$

$2$$$1,800$ of the notes receivable will be collected by March $31,2024.$

Calculate each of the following: