Use the following to answer questions $30-33$

The following account balances appear in the $20$XC year$-$end POST$-$closing trial balance of the company:

$\backslash$table$[[$Cash$,$$$40,000$ D$],[$Accounts Receivable,$35,000$ D$],[$Inventory$,125,000$ D$],[$Equipment$,550,000$ D$],[$Accumulated Depreciation,$125,000$ D$],[$Accounts Payable,$20,000$ C$],[$Notes Payable,$350,000C$