Selected year$-$end account balances from the adjusted trial balance as of December $31,2027,$ for Pharoah Corporation is provided below.

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable,$$72,400,],[$Dividends$,27,900,],[$Depreciation Expense,$13,200,],[$Equipment$,212,000,],[$Salaries and Wages Expense,$92,300,],[$Accounts Payable,,$$54,400$