A-One Travel Service is owned and operated by Kate Duffner. The account balances of A-One Travel Service for the year ended August 31, 20Y6, follow:

Account	Amount
Fees earned	$829,295
Office expense	190,740
Miscellaneous expense	16,585
Wages expense	398,060
Accounts payable	20,730
Accounts receivable	58,050
Cash	239,140
Common stock	135,000
Land	265,000
Supplies	9,950

Cash dividends of $31,500 were paid during the year. Retained earnings as of September 1, 20Y5, were $224,000.

Prepare a balance sheet as of August 31, 20Y6. When entering assets, enter them in order of liquidity.

Line Item Description	Amount
Assets	blank
Accounts payableCashCommon stockFees earnedRetained earningsFees earned	$Fees earned
Accounts payableAccounts receivableFees earnedOffice expenseWages expenseOffice expense	Office expense
Accounts payableCommon stockFees earnedSuppliesWages expenseWages expense	Wages expense
Common stockFees earnedLandOffice expenseRetained earnings	- Select -
Total assets	$Total assets
Liabilities
Accounts payableAccounts receivableCashFees earnedLandAccounts payable	$Accounts payable
Owner's Equity
Accounts payableCashFees earnedKate Duffner, capitalLand	- Select -
Total liabilities and owner's equity	$Total liabilities and owner's equity