$\backslash$table$[[,,$Debits,$],[,$Cash,$$71,950,],[,$Accounts Receivable,$128,300,],[,$Interest Receivable,$1,700,],[,$Supplies,$152,600,],[,$Prepaid Insurance,$9,700,],[,$Notes Receivable $($short$-$term$),56,000,],[,$Equipment,$305,800,],[,$Accumulated Depreciation,,$$70,950$