Exercise $11-41($Algo$)$ General ledger exercise; Long$-$term asset transactions $[$LO$11-2,11-4,11-8,11-9]$

On January $1,2024,$ the general ledger of Parts Unlimited includes the following account balances:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$172,400,],[$Accounts Receivable,$22,400,],[$Inventory$,47,800,],[$Land$,350,000,],[$Equipment$,367,500,],[$Accumulated depreciation,,$$182,000$