Cash 16,900 16,900 Accounts Receivable 40,240 40,240 Supplies 4,270 3,580 690 Office Equipment 33,000 33,000 Accumulated Depreciation 4,470 2,130 6,600 Accounts Payable 10,860 10,860 Salanes Payable 520 520 Common Stock 13,000 13,000 Retained Earnings 28,040 28,040 Dividends 5,230 5,230 Fees Earned 76,670 76,670 Salary Expense 30,180 520 30,700 Supplies Expense 3,580 3,580 Depreciation Expense 2,130 2,130 Miscellaneous Expense 3,220 3,220 133,040 133,040 6,230 6,230 135,690 135,690 Based on the preceding spadek