\begin{tabular}{lr} Common stock & $1,000 \\ Cash & 21,200 \\ Land & 31,000 \\ Retained earnings & 10,000 \\ Accounts receivable & 4,200 \\ Paid-in capital in exce & 17,000 \\ Notes payable (due in 5 & 11,200 \\ Preferred stock & 8,000 \\ Salaries payable & 6,200 \\ Accounts payable & 7,000 \\ Treasury stock & 6,000 \\ Paid-in capital in excess of par value, preferred stock & 2,000 \end{tabular} Plant assets \begin{tabular}{lr} Common stock & $1,000 \\ Cash & 21,200 \\ Land & 31,000 \\ Retained earnings & 10,000 \\ Accounts receivable & 4,200 \\ Paid-in capital in exce & 17,000 \\ Notes payable (due in 5 & 11,200 \\ Preferred stock & 8,000 \\ Salaries payable & 6,200 \\ Accounts payable & 7,000 \\ Treasury stock & 6,000 \\ Paid-in capital in excess of par value, preferred stock & 2,000 \end{tabular} Plant assets