ASSETS LIABILITIES EQUITY Contributed Capital Retained Earnings Service Revenue Cash + Common Stock Salaries Payable 300 4,500 Dividends 1,900 29,000 16,000 29,000 3,600 300 15,000 2,400 2,400 800 Salaries Expense 1,200 4,500 Property Tax Expense 300 4,100 Notes Payable 36,000 1,900 4,100 1,850 Accounts Receivable 3,600 Advertising Expense 350 800 Land 16,000 Building 36,000 Equipment 15,000 Manning Farm Equipment Repair Trial Balance May 31, 2018 Balance Account Title Debit Credit Total