The following is the adjusted trial balance of Sierra Company.

$\backslash$table$[[\backslash$table$[[$Sierra Company$],[$Adjusted Trial Balance$],[$December $31]],$Debit,Credit$],[$Cash$,$$$5,400,],[$Prepaid insurance,$540,],[$Notes receivable $($due in $5$ years$),4,400,],[$Buildings$,20,800,],[$Accumulated depreciation$-$Buildings,,$$12,400$