The March 31, 2020, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order. Debit Credit Accounts payable $ 30,900 Accounts receivable $ 47,900 Accumulated depreciation, equipment 8,900 Accumulated depreciation, truck 20,900 Cash 14,300 Depreciation expense 3,700 Equipment 18,900 Franchise 20,900 Gas and oil expense 7,400 Interest expense 440 Interest payable 740 Land not currently used in business operations 147,000 Long-term notes payable1 34,800 Notes payable, due February 1, 2021 6,900 Notes receivable2 5,800 Intangible asset 6,900 Prepaid rent 13,900 Rent expense 50,900 Repair revenue 265,000 Repair supplies 13,000 Repair supplies expense 28,900 Truck 25,900 Unearned repair revenue 12,500 Vic Sopik, capital 74,100 Vic Sopik, withdrawals 48,900 Totals $ 454,740 $ 454,740 1$4,900 of the long-term note payable is due during the year ended March 31, 2021. 2$1,900 of the notes receivable will be collected by March 31, 2021.