A company had the following accounts and balances at December $31$:

$\backslash$table$[[$Account$,$Debit,Credit$],[$Cash$,$$$11,000,],[$Accounts Receivable,$2,200,],[$Prepaid Insurance,$2,800,],[$Supplies$,1,200,],[$Accounts Payable,$$5,500,],[$Total Equity,,$5,500],[$Service Revenue,$8,600,],[$Salaries Expense,$1,200,],[$Utilities Expense,$$19,000,$$$19,000$