Excalibur Corporation sells video games for personal computers. The unadjusted trial balance as of December $31,2024,$ appears below. December $31$ is the company's reporting year$-$end. The company uses the perpetual inventory system.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$34,220,],[$Accounts receivable,$21,000,],[$Supplies$,2,300,],[$Prepaid rent,$27,000,],[$Inventory$,48,000,],[$Office equipment,$59,000,],[$Accumulated depreciation,,$$7,670$