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

	Debit				Credit
Accounts payable				$	30,100
Accounts receivable	$	47,100
Accumulated depreciation, equipment					8,100
Accumulated depreciation, truck					20,100
Cash		13,500
Depreciation expense		2,900
Equipment		18,100
Franchise		20,100
Gas and oil expense		6,600
Interest expense		360
Interest payable					660
Land not currently used in business operations		139,000
Long-term notes payable1					33,200
Notes payable, due February 1, 2024					6,100
Notes receivable2		4,200
Intangible asset		6,100
Prepaid rent		13,100
Rent expense		50,100
Repair revenue					257,000
Repair supplies		12,200
Repair supplies expense		28,100
Truck		25,100
Unearned repair revenue					11,700
Vic Sopik, capital					67,700
Vic Sopik, withdrawals		48,100
Totals	$	434,660		$	434,660

¹$4,100 of the long-term note payable is due during the year ended March 31, 2024. ²$1,100 of the notes receivable will be collected by March 31, 2024.