\begin{tabular}{|c|c|c|c|c|} \hline Salaries payable & $6,000 & Retained earnings & & \$ 50,000 \\ \hline Buildings & 55,000 & Notes payable (due in & 9 years) & 30,000 \\ \hline \begin{tabular}{l} Prepaid rent \\ Merchandise inventory \end{tabular} & 7,000 & office supplies & & 2,000 \\ \hline \begin{tabular}{l} Mercnandise inventory \\ Accounts payable \end{tabular} & \begin{tabular}{l} 14,000 \\ 10,000 \end{tabular} & Land & & 22,000 \\ \hline Prepaid insurance & \begin{tabular}{r} 10,000 \\ 3,000 \end{tabular} & Accumulated depreciati & ion-Building & 5,000 \\ \hline Accounts receivable & 4,000 & \begin{tabular}{l} Mortgages payable (due \\ Cash \end{tabular} & in 5 years) & 12,000 \\ \hline Common stock & 10,000 & & & 16,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Salaries payable & $6,000 & Retained earnings & & \$ 50,000 \\ \hline Buildings & 55,000 & Notes payable (due in & 9 years) & 30,000 \\ \hline \begin{tabular}{l} Prepaid rent \\ Merchandise inventory \end{tabular} & 7,000 & office supplies & & 2,000 \\ \hline \begin{tabular}{l} Mercnandise inventory \\ Accounts payable \end{tabular} & \begin{tabular}{l} 14,000 \\ 10,000 \end{tabular} & Land & & 22,000 \\ \hline Prepaid insurance & \begin{tabular}{r} 10,000 \\ 3,000 \end{tabular} & Accumulated depreciati & ion-Building & 5,000 \\ \hline Accounts receivable & 4,000 & \begin{tabular}{l} Mortgages payable (due \\ Cash \end{tabular} & in 5 years) & 12,000 \\ \hline Common stock & 10,000 & & & 16,000 \\ \hline \end{tabular}