Hayley Inc. prepared the following adjusted trial balance as of December $31.$

$\backslash$table$[[\backslash$table$[[$Adjusted Trial Balance$],[$December $31]]],[$Accounts$,$Debit,Credit$],[$Cash$,$$$67,500,],[$Accounts receivable,$72,000,],[$Inventory$,90,000,],[$Prepaid insurance,$2,700,],[$Equipment$,506,250,],[$Accumulated depreciation$-$equipment,,$$101,250$