$\backslash$table$[[\backslash$table$[[$Adjusted Trial Balance$],[$December $31]],$Debit,Credit$],[],[$Cash$,$$$13,100,],[$Accounts receivable,$1,400,],[$Supplies$,1,200,],[$Prepaid insurance,$3,300,],[$Equipment$,6,000,],[$Accumulated depreciation$-$Equipment,,$$100$