The general ledger of the Karlin Company, a consulting company, at January $1,2024,$ contained the following account balances:

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$ $29,300,$Credits$],[$Accounts receivable,$17,000,],[$Equipment$,29,000,],[$Accumulated depreciation,,$],[$Salaries payable,,$$8,700$