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ASSETS LIABILITIES EQUITY Contributed Capital + Retained Earnings Cash -Salaries PayableCommon Stock Dividends + Service Revenue - Salaries Expense 800 4,200 2,100 31,000 16,000 31,00014,000

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ASSETS LIABILITIES EQUITY Contributed Capital + Retained Earnings Cash -Salaries PayableCommon Stock Dividends + Service Revenue - Salaries Expense 800 4,200 2,100 31,000 16,000 31,00014,000 800 4,000 2,000 3,380 Accounts Receivable 2,000 3,500 1,800 1,800 4,200 400 Notes Payable Property Tax Expense 4,000 29,000 1,000 Advertising Expense 3,500 400 280 Land 14,000 Building 29,000 Equipment 16,000

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