$4.$ Making adjusting entries and statement preparation

The following is the preadjusted trial balance of Ralph Retailers, Inc., as of December $31,2022.$

$\backslash$table$[[$Preadjusted Trial Balance as of December $31,2022],[,$DR$,$CR$],[$Cash$,$$$38,700,],[$Accounts receivable,$71,600,],[$Prepaid rent,$12,000,],[$Inventory$,125,000,],[$Equipment$,50,000,],[$Building$,125,000,],[$Allowance for doubtful accounts,,$$3,000$