The following is a December $31,$ post$-$closing trial balance for a company.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$72,000,],[$Accounts receivable,$56,000,],[$Inventory$,62,000,],[$Prepaid insurance,$32,000,],[$Equipment$,130,000,],[$Accumulated depreciation,,$$51,000$