The accounting records of LeClaire Delivery Services show the following assets and liabilities as of the end of 2020 and 2019. Decenber 31 2020 $ 10,425 $ 27, 300 11,875 2,000 34,000 80, 500 29,500 97,000 19,800 59,500 2019 Cash Accounts receivable Office supplies Trucks office equipment 14,950 2,600 34,000 76,000 Land eces Building Accounts payable Notes payable 4,100 During December 2020 the owner. Jess LeClaire, purchased a small office bulding and moved the business from rented quarters to the new building. The building and the land it occupies cost $126,500 Tne business paid S67,000 in cash and a note payable was signed for the balance. LeClaire had to invest $18.200 cash in the business to enable it to pay the $67,000 The business earned a profit during 2020, which enabled LeClaire to withdraw $2.200 per month from the business for personal expenses.