27 At the beginning of January of the current year. Sorrel Co's ledger reflected a normal balance of $71,000 for accounts receivable During January the company collected 518,600 from customers on account and provided additional services to customers on account totaling $14,400 Additionally during January one customer paid Mikey $6.900 for services to be provided in the future. At the end of January, the balance in the occounts receivable account should be During the month of March, Harley's Computer Services made purchases an account totaling $46,300. Also during the month of March, Harley was paid $12,200 by a customer for services to be provided in the future and paid $38,300 of cash on its accounts payable balance. If the balance in the accounts payable account at the beginning of March was $78,700, what is the balance in accounts payable at the end of March? On January 1 of the current year, Jimmy's Sandwich Company reported total stockholders' equity of $130,500. During the current year, total revenues were $111,000 while total expenses were $100,500. Also, during the current year the company paid $35,000 in dividends. No other changes in equity occurred during the year. The change in total equity during the year was