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

$\backslash$table$[[$Accounts$,$Debits,Credits$],[$Cash$,$$$24,600,],[$Accounts Receivable,$15,400,],[$Prepaid Insurance,$12,000,],[$Land$,148,000,],[$Accounts Payable,,$$6,700$