a$.$ As of December $31($the end of the prior quarter$),$ the company's general ledger showed the following account balances:

$\backslash$table$[[,,$Debits,Credits$],[$ints$,$Cash,$$49,000,],[$Accounts receivable,$207,200,],[$Inventory$,59,100,],[$Skipped$,$Buildings and equipment $($net$),359,000,],[$Accounts payable,,$$87,825$