$\backslash$table$[[$Decembe$,$Debit,Credit$],[$Cash$,$$$5,400,],[$Prepaid insurance,$540,],[$Notes receivable $($due in $5$ years$),4,400,],[\backslash$table$[[$Buildings$],[$Accumulated depreciation$-$Buildingos$]],20,800,],[$Accounts payable,,$12,400$

$2,900$