a. Cash Common Stock 61,000 h. Equipment 11,000 10,000 Cash 11,000 Paid-in Capital in Excess of Par 51,000 i. Furniture and Fixtures 18,000 b. Dividends Payable 13,000 Cash 18,000 Cash 13,000 . Cash 52,000 C. Cash 7,000 Accounts Receivable 11,000 Long-Term Investment 7,000 Service Revenue 63,000 d. Building 105,000 k. Salary Expense 14,000 Note Payable-Long-Term 105,000 Cash 14,000