\begin{tabular}{|l|l|l|} \hline \multicolumn{4}{|c|}{ MARTA COMMUNICATIONS, INC. } \\ \hline \multicolumn{4}{|c|}{ Balance Sheet } \\ \hline \multicolumn{4}{|c|}{ At March 31, 20X1 } \\ \hline Assets & $3,400 & Accounts payable \\ \hline Cash & & Stockholders' Equity \\ \hline Accounts receivable & 2,300 & Common stock \\ \hline Office supplies & 12,000 & Retained earnings \\ \hline Land & & Total Liabilities and Stockholders' Equity \\ \hline Total Assets & & 14,000 \\ \hline \end{tabular}