$\backslash$table$[[,$Debit,Credit$],[$Prepaid Advertising,$ $5,540,],[$Equipment$,163,200,],[$Accumulated Depreciation$-$Equipment,,$ $63,400],[$Notes Payable,,$88,200],[$Unearned Service Revenue,,$15,500],[$Ticket Revenue,,$369,500],[$Advertising Expense,$18,070,],[$Salaries and Wages Expense,$61,800,],[$Interest Expense,$1,450,]]$

Additional information is available as follows.

The equipment has an estimated useful life of $16$ years and a salvage value of $$35,200$ at the end of that time Marizold uses the straight$-$line method for depreciation.

The note payable is a one$-$year note given to the bank January $31$ and bearing interest at $10\%.$ Interest is calculated on a monthly basis.

Late in December $2025,$ the theater sold $310$ coupon ticket books at $$50$ each. $160$ of these ticket books have been used by year$-$end. The cash received was recorded as Unearned Service Revenue.

Advertising paid in advance was $$5\mathrm{.}540$ and was debited to Prepaid Advertising. The company has used $$2\mathrm{.}510$ of the advertising as of December $31,2025.$ HELP PLESSE