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

Debit Credit

Accounts payable $ $30,700$

Accounts receivable $ $47,700$

Accumulated depreciation, equipment $8,700$

Accumulated depreciation, truck $20,700$

Cash $14,100$

Depreciation expense $3,500$

Equipment $18,700$

Franchise $20,700$

Gas and oil expense $7,200$

Interest expense $420$

Interest payable $720$

Land not currently used in business operations $145,000$

Long$-$term notes payable$134,400$

Notes payable, due February $1,20246,700$

Notes receivable$25,400$

Intangible asset $6,700$

Prepaid rent $13,700$

Rent expense $50,700$

Repair revenue $263,000$

Repair supplies $12,800$

Repair supplies expense $28,700$

Truck $25,700$

Unearned repair revenue $12,300$

Vic Sopik, capital $72,500$

Vic Sopik, withdrawals $48,700$

Totals $ $449,720$ $ $449,720$

$1$$$4,700$ of the long$-$term note payable is due during the year ended March $31,2024.$

$2$$$1,700$ of the notes receivable will be collected by March $31,2024.$

Calculate each of the following: