The March $31,2023,$ adjusted trial balance for Amusement Park Repair is shown below with accounts in alphabetical order.

Debit Credit

Accounts payable $ $30,400$

Accounts receivable $ $47,400$

Accumulated depreciation, equipment $8,400$

Accumulated depreciation, truck $20,400$

Cash $13,800$

Depreciation expense $3,200$

Equipment $18,400$

Franchise $20,400$

Gas and oil expense $6,900$

Interest expense $390$

Interest payable $690$

Land not currently used in business operations $142,000$

Long$-$term notes payable$133,800$

Notes payable, due February $1,20246,400$

Notes receivable$24,800$

Intangible asset $6,400$

Prepaid rent $13,400$

Rent expense $50,400$

Repair revenue $260,000$

Repair supplies $12,500$

Repair supplies expense $28,400$

Truck $25,400$

Unearned repair revenue $12,000$

Vic Sopik, capital $70,100$

Vic Sopik, withdrawals $48,400$

Totals $ $442,190$ $ $442,190$

$1$$$4,400$ of the long$-$term note payable is due during the year ended March $31,2024.$

$2$$$1,400$ of the notes receivable will be collected by March $31,2024.$

Calculate each of the following: