PROBLEM $5-4$A The account balances of Bryan Company as of June $30,$ the end of the current fiscal year, are as follows:

$\backslash$table$[[,$A$,$B$,$C$,],[5,,$TRIAL BALANCE,$],[6,$ACCOUNT NAME,DEBIT,CREDIT,$],[7,$Cash,$5,491\mathrm{.}00,,],[8,$Accounts Receivable,$624\mathrm{.}00,,],[9,$Supplies,$397\mathrm{.}00,,],[10,$Prepaid Insurance,$1,280\mathrm{.}00,,],[11,$Equipment,$6,497\mathrm{.}00,,],[12,$Accumulated Depreciation, Equipment,,$2,672\mathrm{.}00,-=$