The following accounts are taken from Equilibrium Riding, Incorporated, a company that specializes in occupational therapy and horseback riding lessons, as of December $31.$

$\backslash$table$[[\backslash$table$[[$EQUILIBRIUM RIDING, INCORPORATED$],[$Unadjusted Trial Balance$],[$At December $31]]],[$Account Name,Debits,Credits$],[$Cash$,$$$29,750,],[$Accounts Receivable,$3,300,],[$Prepaid Insurance,$4,700,],[$Equipment$,64,600,],[$Land$,23,000,],[$Accounts Payable,,$$29,230$