Cash 11,370 11,370 Accounts Receivable 27,080 27,080 Supplies 2,870 2,410 460 Land 23,020 23,020 Office Equipment 21,660 21,660 Accumulated Depreciation 3,010 1,440 4,450 Accounts Payable 7,310 7,310 Salaries Payable 350 350 Common Stock 9,100 9,100 Retained Earnings 18,520 18,520 Dividends 3,520 3,520 Fees Earned 73,520 73,520 Salary Expense 19,770 350 20,120 Supplies Expense 2,410 2,410 1,440 1,440 Depreciation Expense 2,170 Miscellaneous Expense 2,170 111,460 111,460 4,200 4,200 113,250 113,250