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The general ledger of Zips Storage at January $1,2024,$ includes the following account balances:

$\backslash$table$[[$Accounts$,$Debits,Credits$],[$Cash$,$$$26,300,],[$Accounts Receivable,$17,100,],[$Prepaid Insurance,$15,400,],[$Land$,165,000,],[$Accounts Payable,,$$8,400$