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

$\backslash$table$[[$Accounts$,$Debits,Credits$],[$Cash$,$$$25,500,],[$Accounts Receivable,$16,300,],[$Prepaid Insurance,$13,800,],[$Land$,157,000,],[$Accounts Payable,,$$7,600$