\begin{tabular}{lrlr} \hline Land & $14,000 & Common Stock & $29,000 \\ Notes Payable & 31,000 & Accounts Payable & 13,000 \\ Property Tax Expense & 2,700 & Accounts Receivable & 10,000 \\ Dividends & 34,000 & Advertising Expense & 12,000 \\ Rent Expense & 7,000 & Building & 158,800 \\ Salaries Expense & 62,000 & Cash & 7,000 \\ Salaries Payable & 1,000 & Equipment & 19,000 \\ Service Revenue & 220,000 & Insurance Expense & 500 \\ Supplies & 14,000 & Interest Expense & 3,000 \\ Retained Earnings, Dec. 31, 2024 & 50,000 & & \\ \hline \end{tabular} \begin{tabular}{lrlr} \hline Land & $14,000 & Common Stock & $29,000 \\ Notes Payable & 31,000 & Accounts Payable & 13,000 \\ Property Tax Expense & 2,700 & Accounts Receivable & 10,000 \\ Dividends & 34,000 & Advertising Expense & 12,000 \\ Rent Expense & 7,000 & Building & 158,800 \\ Salaries Expense & 62,000 & Cash & 7,000 \\ Salaries Payable & 1,000 & Equipment & 19,000 \\ Service Revenue & 220,000 & Insurance Expense & 500 \\ Supplies & 14,000 & Interest Expense & 3,000 \\ Retained Earnings, Dec. 31, 2024 & 50,000 & & \\ \hline \end{tabular}