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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$44,100,],[$Accounts Receivable,$47,300,],[$Supplies$,8,900,],[$Equipment$,78,000,],[$Accumulated Depreciation,,$$10,400$