The March 31, 2023, adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order. Debit Credit Accounts payable $ 31,000 Accounts receivable $ 48,000 Accumulated depreciation, equipment 9,000 Accumulated depreciation, truck 21,000 Cash 14,400 Depreciation expense 3,800 Equipment 19,000 Franchise 21,000 Gas and oil expense 7,500 Interest expense 450 Interest payable 750 Land not currently used in business operations 148,000 Long-term notes payable1 35,000 Notes payable, due February 1, 2024 7,000 Notes receivable2 6,000 Intangible asset 7,000 Prepaid rent 14,000 Rent expense 51,000 Repair revenue 266,000 Repair supplies 13,100 Repair supplies expense 29,000 Truck 26,000 Unearned repair revenue 12,600 Vic Sopik, capital 74,900 Vic Sopik, withdrawals 49,000 Totals $ 457,250 $ 457,250 1$5,000 of the long-term note payable is due during the year ended March 31, 2024. 2$2,000 of the notes receivable will be collected by March 31, 2024. Calculate each of the following: