Account M. Billington, capital Advertising expense Accounts payable Service revenue Land $ Balance 262,000 13,000 44,000 182,000 192,000 Note payable 282,000 Cash 32,000 Salaries expense 52,000 Building 390,000 Computer rental expense 3,200 M. Billington, withdrawals 38,100 Utilities expense 4,000 Accounts receivable 39,000 Supplies expense Supplies 5,200 1,500 Avenan Calell Crat