Required information

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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,800,],[$Accounts Receivable,$7,200,],[$Supplies$,5,100,],[$Land$,70,000,],[$Accounts Payable,,$5,200],[$Common Stock,,$85,000],[$Retained Earnings,,$17,900],[$Totals$,$$$108,100,$$$108,100$