Brothers Harry and Herman Hausyerday began operations of their machine shop $(H$ & H Tool, Incorporated$)$ on January $1,2020.$ The annual reporting period ends December $31.$ The trial balance on January $1,2021,$ follows $($the amounts are rounded to thousands of dollars to simplify$)$:

$\backslash$table$[[$Account Titles,Debit,Credit$],[$Cash$,$$$3,],[$Accounts Receivable,$5,],[$Supplies$,12,],[$Land$,0,],[$Equipment$,60,],[$Accumulated Depreciation,,$$6$