1.Thermo HVAC is a heating and air conditioning service business. On December 31, 2014, after its first month of business, Thermo HVAC had the following balances in its accounts, listed alphabetically.

Accounts receivable

4, 100

Accounts payable

22, 000

Advertising expense

1, 600

Building

17, 000

Cash

???

Capital

45, 000

Withdrawals

1, 800

Equipment

1, 800

Land

67, 000

Note payable

58, 000

Salary expense

1, 800

Service revenue

62, 000

Supplies

2, 900

Utilities expense

4, 200