The Sky Blue Corporation has the following adjusted trial balance at December $31.$

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$1,290,],[$Accounts Receivable,$2,600,],[$Prepaid Insurance,$2,900,],[$Notes Receivable $($long$-$term$),3,600,],[$Equipment$,15,000,],[$Accumulated Depreciation,,$$3,800$