Building 5,200 Land 31,200 Accounts Payable Utilities Payable 31300 Uneamed Revenue 36.400 18.200 Notes Payable 39,000 Common Stock 83,700 Dividends 13.000 Service Revenue 49.400 Rent Expense 33.800 Salaries Expense 13,000 Utilities Expense 10,400 Total 260.500 260.500 Assets Liabilities Common Stock Dividends Revenues Expenses + 83700 13000 49400 85800