Required information

On January $1,2021,$ the general ledger of Dynamite Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,800,],[$Accounts Receivable,$7,200,],[$Supplies$,5,100,],[$Land$,70,000,],[$Accounts Payable,,$$5,200$