Jaguar Auto Company provides general car maintenance to customers. The company's fiscal year$-$end is December $31.$ The December $31,2024,$ trial balance $($before any adjusting entries$)$ appears below.

$\backslash$table$[[$Accounts$,$Debits,Credits$],[$Cash$,$$$140,800,],[$Accounts Receivable,$21,000,],[$Supplies$,29,400,],[$Prepaid Insurance,$26,400,],[$Equipment$,119,000,],[$Accumulated Depreciation,,$$61,000$