The following is the adjusted trial balance of Sierra Company.

$\backslash$table$[[\backslash$table$[[$Sierra Company$],[$Adjusted Trial Balance$],[$December $31]],$Debit,Credit$],[$Cash$,$$$5,500,],[$Prepaid insurance,$550,],[$Notes receivable $($due in $5$ years$),4,500,],[$Buildings$,21,000,],[$Accumulated depreciation$-$Buildings,,$$12,500$