Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of Sweet Acacia Company at December 31, 2024. All accounts have normal balances.

Accounts payable

$3.600

Accounts receivable

11.500

Accumulated depreciation-equipment

3.000

B. Jackson, capital

10.400

B. Jackson, drawings

5,100

Cash

2,300

Depreciation expense

1,300

)

Equipment

13,000