$\backslash$table$[[$Number$,\backslash$table$[[$Adjusted Trial Balance$],[$December $31]],$Debit,Credit$],[\backslash$table$[[101],[124]],\backslash$table$[[$Cash$],[$Office sunnlines$]],$$$14,000,],[128,\backslash$table$[[$Office supplies$],[$Prepaid insurance$]],1,300,],[167,\backslash$table$[[$Prepaid insurance$],[$Equipment$]],2,050,],[168,$Accumulated depreciation$-$Equipment,$50,000,],[201,$Accounts payable,,$\backslash$table$[[$$$5,000$