Baxter and Mandy have been operating a partnership for a few years. The partnership has provided the trial balance below as at Dec $31,2023.$

BAXDY CONSULTANTS

TRIAL BALANCE

AS AT DEC $31,2023$

$\backslash$table$[[$Cash$,462,000,],[$Supplies$,11,000,],[$Equipment$,640,000,],[$Accumulated depreciation $-$ Equipment,$82,000,],[$Accounts Payable,$48,000,],[$Wages Payable,$24,000,],[$Short$-$Term Note Payable,$88,000,],[$Long$-$Term Note Payable,$450,000,],[$Capital $-$ Baxter,$157,000,],[$Capital $-$ Mandy,$172,000,],[$Withdrawals$,$ Baxter,,$],[$Withdrawals$,$ Mandy,$68,000,],[$Consulting Revenue,$97,000,],[$Selling$,$ General, & Administrative Expenses,$418,000,],[$TOTAL$,1,696,000,1,696,000$