On January $1,2024,$ Displays Incorporated had the following account balances:

$\backslash$table$[[$Account titles,Debit,Credit$],[$Cash$,$$$22,000,],[$Accounts receivable,$19,000,],[$Supplies$,25,000,],[$Inventory$,60,000,],[$Land$,227,000,],[$Accounts payable,,$$18,000$