The adjusted trial balance data as at December 31, 2024, for Smith Company are as follows: SMITH COMPANY Adjusted Trial Balance December 31, 2024 Debit Credit Cash $14,500 Accounts receivable 15,100 Merchandise inventory 29,000 Prepaid insurance 2,500 Land 150,000 Building 500,000 Accumulated depreciationbuilding $40,000 Equipment 95,000 Accumulated depreciationequipment 18,000 Accounts payable 10,600 P