=+The ledger of Dan Yamada and Courtney Forte, attorneys-at-law, contains the following accounts and balances after adjustments have been recorded on December 31, 2010:

Debit Credit Balances Balances Cash 32,000 Accounts Receivable 42,300 Supplies 1,500 Land 75,000 Building 128,100 Accumulated Depreciation—Building 62,500 Office Equipment 46,000 Accumulated Depreciation—Office Equipment 19,400 Accounts Payable 4,800 Salaries Payable 3,200 Dan Yamada, Capital 120,000 Dan Yamada, Drawing 45,000 Courtney Forte, Capital 75,000 Courtney Forte, Drawing 65,000 Professional Fees 340,300 Salary Expense 146,800 Depreciation Expense—Building 14,500 Property Tax Expense 9,000 Heating and Lighting Expense 7,200 Supplies Expense 5,200 Depreciation Expense—Office Equipment 4,500 Miscellaneous Expense 3,100 _______ _______ 625,200 625,200 _______ _______ _______ _______ The balance in Forte’s capital account includes an additional investment of $10,000 made on August 10, 2010.

Instructions