Carmen Camry operates a consulting firm called Help Today, which began operations on December 1. On December 31, the company's records show the following selected accounts and amounts for the month of December Cash Accounts receivable $ 25,350 Dividends $ 5,900 22,340 Consulting revenue 26,980 Office supplies 5,230 Rent expense 9,530 Office equipment Land Accounts payable Common stock 19,980 Salaries expense 43,990 Telephone expense 10,660 Miscellaneous expenses 101,700 5,590 850 500