Carmen Camry operates a consulting firm called Help Today, which began operations on August 1. On August 31, the company's records show the following selected accounts and amounts for the month of August Cash Accounts receivable Office supplies Land office equipment Accounts payable Common stock 25,460 Dividends 22,510 Consulting fees earned 5,380 Rent expense 44,130 Salaries expense 20,160 Telephone expense 10,370 Miscellaneous expenses 103,300 $ 6,130 27,130 9,690 5,719 1,010 620 HELP TODAY Balance Sheet Total equity