The unadjusted trial balance of the Manufacturing Equitable at December $31,2024,$ the end of its fiscal year, included the following account balances. Manufacturing's $2024$ financial statements were issued on April $1,2025.$

$\backslash$table$[[$Accounts receivable,$92,500],[$Accounts payable,$35,000],[10\%$ notes, payable to bank,$600,000],[$Mortgage note payable,$1,200,000$