$2$

Jozef's Roofing Services showed the following post$-$closing trial balance after the posting of the closing entries on June $30,2023$ :

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$21,000,],[$Accounts receivable,$36,000,],[$Equipment$,59,500,],[\backslash$table$[[$Accumulated depreciation, equipment$],[$Trucks$]],,$$$12,000$