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$,$$$8,250,],[$Accounts receivable,$8,250,],[$Prepaid insurance,$3,400,],[$Land$,225,000,],[$Buildings$,65,000,],[$Accumulated depreciation$-$buildings,,$$26,000$