\begin{tabular}{lrr} \hline \multicolumn{1}{c}{ Account } & Debit & Credit \\ \hline Accounts payable & & $53,000 \\ Accounts receivable & $3,700 & \\ Building & 87,000 & \\ Cash & 20,500 & \\ Revenue & & 142,100 \\ Sam Smith, capital* & & 129,000 \\ Sam Smith, withdrawals & 21,500 & \\ Land & 91,000 & \\ Machinery & 57,000 & \\ Notes payable & 3,700 & 121,000 \\ Office supplies & 7,700 & \\ Office supplies expense & 153,000 & \\ Wages expense & $445,100 & $445,100 \\ \hline Totals & & \\ \hline \end{tabular} \begin{tabular}{lrr} \hline \multicolumn{1}{c}{ Account } & Debit & Credit \\ \hline Accounts payable & & $53,000 \\ Accounts receivable & $3,700 & \\ Building & 87,000 & \\ Cash & 20,500 & \\ Revenue & & 142,100 \\ Sam Smith, capital* & & 129,000 \\ Sam Smith, withdrawals & 21,500 & \\ Land & 91,000 & \\ Machinery & 57,000 & \\ Notes payable & 3,700 & 121,000 \\ Office supplies & 7,700 & \\ Office supplies expense & 153,000 & \\ Wages expense & $445,100 & $445,100 \\ \hline Totals & & \\ \hline \end{tabular}