Carmen Camry operates a consulting firm called Help Today, which began operations on August 1. On August 31, the companys records show the following selected accounts and amounts for the month of August.

Use the above information to prepare an August 31 balance sheet for Help Today.

Cash	$	25,220	Dividends	$	5,850
Accounts receivable		22,250	Consulting fees earned		26,890
Office supplies		5,100	Rent expense		9,410
Land		43,900	Salaries expense		5,470
Office equipment		19,870	Telephone expense		710
Accounts payable		10,790	Miscellaneous expenses		400
Common stock		100,500