Visa Inc.'s trial balance as of December 31, 2023, is as follows:

Account	Debit ($)	Credit ($)
Cash	70,000
Accounts Receivable	130,000
Inventory	90,000
Equipment	600,000
Accumulated Depreciation		200,000
Accounts Payable		100,000
Notes Payable		250,000
Common Stock		300,000
Retained Earnings		140,000
Sales Revenue		800,000
Cost of Goods Sold	500,000
Salaries Expense	100,000
Rent Expense	40,000

Prepare the adjusted trial balance for Visa Inc. as of December 31, 2023.