On January $1,2024,$ the general ledger of Parts Unlimited includes the following account balances:

$\backslash$table$[[$Accounts Title,Debit,Credit$],[$Cash$,$$$166,400,],[$Accounts Receivable,$16,400,],[$Inventory$,41,800,],[$Land$,344,000,],[\backslash$table$[[$Equipment$],[$Accumulated depreciation$]],351,500,$$$176,000$