On January $1,2024,$ the general ledger of Dynamite Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,600,],[$Accounts Receivable,$7,000,],[$Supplies$,4,900,],[$Land$,68,000,],[$Accounts Payable,,$$5,008$