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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$,$$$25,700,],[$Accounts Receivable,$16,500,],[$Prepaid Insurance,$14,200,],[$Land$,159,000,],[$Accounts Payable,,$$7,800$