$\backslash$table$[[$Account$,\backslash$table$[[$Unadjusted Trial$],[$Balance$]],$Adjustments,$\backslash$table$[[$Adjusted Trial$],[$Balance$]]],[\frac{?}{\text{b}\text{a}\text{r}}(Dr.),\frac{?}{\text{b}\text{a}\text{r}}(Cr.),\frac{?}{\text{b}\text{a}\text{r}}(Dr.),\frac{?}{\text{b}\text{a}\text{r}}(Cr.),$Dr$.,Cr.],[$Cash$,$$$14,000,,,,$$$14,000,],[$Accounts receivable,$32,000,,$$$31,000,,63,000,],[$Prepaid insurance,$16,800,,,$$$12,000,4,800,],[$Equipment$,102,000,,,,102,000,],[\backslash$table$[[$Accumulated$],[$depreciation$,],[$equipment$]],,$$$23,000,,11,500,,$$$34,500$