After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramonas Designs:

Accounts Payable	$ 27,600		Rent Expense	$ 32,700
Accounts Receivable	64,500		Salary Expense	41,390
Accumulated Depreciation	73,325		Salaries Payable	8,150
Cash	17,150		Service Revenue	186,000
Depreciation Expense	13,500		Supplies	1,500
Equipment	165,000		Supplies Expense	2,500
Insurance Expense	2,510		Ramona Cross, Capital	99,950
Prepaid Insurance	6,275		Ramona Cross, Drawing	48,000