The general ledger of Zips Storage at January $1,2024,$ includes the following account balances:

$\backslash$table$[[$Accounts$,$Debits,Credits$],[$Cash$,$$$26,600,],[$Accounts Receivable,$17,400,],[$Prepaid Insurance,$16,000,],[$Land$,168,000,],[$Accounts Payable,,$$8,700$