At September 1, the balance sheet accounts for Debbies Restaurant were as follows:

Account payable	$ 3,800	Land	$ 33,000
Account Receivable	1,600	Debbie Capital	??
Building	68,000	Notes Payable	48,000
Cash	10,000	Furniture	18,700
Supplies	6,600

The following transactions occurred during the next two days:

Debbie invested an additional $22,000 cash in the business. The accounts payable were paid in full. (No payment was made on the notes payable.)

Required:

Prepare a balance sheet at September 3, 2015.