The unadjusted trial balance as of December $31,2024,$ for the Bags Consulting Company appears below. December $31$ is the company's reporting year$-$end.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$11,350,],[$Accounts receivable,$7,500,],[$Prepaid insurance,$3,100,],[$Land$,210,000,],[$Buildings$,57,500,],[$Accumulated depreciation$-$buildings,,$$23,000$