Following are accounts and year$-$end adjusted balances of Cruz Company as of December $31.$

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$19,000,],[126,$Supplies,$13,000,],[128,$Prepaid insurance,$3,000,],[167,$Equipment,$24,000,],[168,$Accumulated depreciation$-$Equipment,,$$7,500$