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$,462,000,],[$Accounts Receivable,$11,000,],[$Equipment$,320,000,],[$Accumulated depreciation $-$ Equipment,,$62,000],[$Accounts Payable,$72,000,],[$Short$-$Term Note Payable,$80,000,],[$Long$-$Term Note Payable,$240,000,],[$Capital $-$ Baxter,$157,000,],[$Capital $-$ Mandy,$172,000,],[$Withdrawals$,$ Baxter,$60,000,],[$Withdrawals$,$ Mandy,$80,000,],[$Consulting Revenue,,$375,000],[$Selling$,$ General, & Administrative Expenses,$225,000,],[$TOTAL$,1,158,000,1,158,000$