$\backslash$table$[[$December $31,$Debit,credit$],[\backslash$table$[[$Account Title$],[$Cash$]],$$$5,000,],[$Cash Prepaid insurance $($due in $5$ years$),500,],[$Notes receivable $($due in $5$ years$),4,000,],[$Buildings$,20,000,],[$Accumulated depreciation$-$Buildings,,$\backslash$table$[[$$$12,000$