Presented below are the balances from David's Electronics Ltd$.\text{'}$s general ledger as at September $30,2024.$

DR CR

Cash $25200$

Accounts Receivable $31500$

Inventory $58500$

Equipment $297900$

Accumulated depreciation, equipment $135000$

Accounts payable $108000$

Bank loan payable $63000$

Deferred revenue $19800$

Common Shares $9000$

Retained earnings $63000$

Dividends declared $16200$

Sales revenue $439200$

Interest revenue $1800$

Cost of goods sold $284400$

Wages expense $63000$

Rent expense $23400$

Depreciation expense $38700$