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.

Cash	$	25,410	Dividends	$	6,050
Accounts receivable		22,420	Consulting fees earned		27,060
Office supplies		5,320	Rent expense		9,610
Land		44,050	Salaries expense		5,650
Office equipment		20,060	Telephone expense		940
Accounts payable		10,510	Miscellaneous expenses		560
Common stock		102,500