Tunstall, Incorporated, a small service company, keeps its records without the help of an accountant. After much effort, an outside accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on December $31$:

$\backslash$table$[[\backslash$table$[[$Tunstall$,$ Incorporated$],[$Unadjusted Trial Balance$],[$At December $31]]],[,$Debit,Credit$],[$Cash$,46,900,],[$Accounts receivable,$10,500,],[$Supplies$,590,],[$Prepaid insurance,$700,],[$Service trucks,$16,100,],[$Accumulated depreciation,,$8,000$

I need $2$a and $2b,$