The calendar year$-$end adjusted trial balance for Blessinger $Co.$ follows:

$\backslash$table$[[$Cash$,$$$112,000,],[$Accounts receivable,$27,000,],[$Prepaid rent,$15,000,],[$Prepaid Insurance,$9,000,],[$Office supplies,$3,300,],[$Office equipment,$38,000,],[$Accumulated depreciation$-$Equipment,,$$3,200$