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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,400,],[$Accounts Receivable,$6,800,],[$Supplies$,4,700,],[$Land$,66,000,],[$Accounts Payable,,$$4,800$