The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December $31,2$

$\backslash$table$[[,$Account,Debit,Credit$],[101,$Cash,$$8,200,],[119,$Merchandise inventory,$16,400,],[125,$Supplies,$10,200,],[128,$Prepaid insurance,$4,200,],[165,$Store equipment,$51,200,],[166,$Accumulated depreciation, store equipment,,$$47,000$