Cash Accounts receivable Inventory Debit Credit balances balances $ 102,350 43,700 109,250 Supplies 5,800 Prepaid rent 53,800 Land 92,000 Building 173,000 Accumulated depreciation, building $22,500 Accounts payable 24,600 Wages payable 0 Interest payable 0 Income tax payable 0 Deferred revenue 14,200 Bank loan payable 54,000 Common shares 173,000 Retained earnings 12,450