6.

Cash Accounts receivable Office supplies Land Office equipment Accounts payable Common stock 25,360 Dividends 22,360 Consulting fees earned 5,250 Rent expense 44,000 Salaries expense 20,000 Telephone expense 10,500 Miscellaneous expenses 102,000 $ 6,000 27,000 9,550 5,600 860 520 Assets: Cash $ 10,500 Accounts receivable 25,360 Accounts payable 22,360 5,250 Equity: 44,000 Common stock 20,000 Office supplies Land Office equipment 102,000 Total equity $ 116.970 Total Liabilities and Equity 102,000 112,500 Total Assets