The unadjusted trial balance of Blue Spruce Enterprises for the year ended December $31,2024,$ follows:

$\backslash$table$[[\backslash$table$[[$BLUE SPRUCE ENTERPRISES$],[$Trial Balance$],[$December $31,2024]]],[,$Debit,Credit$],[$Cash$,$$$14,500,],[$Accounts receivable,$19,300,],[$Merchandise inventory,$37,450,],[$Prepaid insurance,$5,100,],[$Supplies$,3,000,],[$Equipment$,152,000,],[$Accumulated depreciation$-$equipment,,$$36,750$