QUESTION $(25$ MARKS$)$

Below is the Trial Balance as at December $31,2023,$ for Happygoluckx Company.

Happygoluckx Company

Trial Balance as at December $31,2023$

$\backslash$table$[[$Accounts Descriptions,Debit,Credit$],[$Cash$,198,000,],[$Accounts receivable,$370,000,],[$Supplies$,6,000,],[$Furniture and fixtures,$100,000,],[$Building$,250,000,],[$Accumulated depreciation:,,$],[-$ Furniture and fixtures,,$40,000],[-$ Building,,$130,000],[$Accounts payable,,$380,000],[$Unearned service revenue,,$45,000],[$Share capital,$65,000,100,000],[$Retained earnings,,$193,000],[$Dividends$,172,000,286,000],[$Service revenue,$13,000,],[$Salary expense,$1,174,000,1,174,000$