Dakota Company experienced the following events during Year $2$: Acquired $$20,000$ cash from the issue of common stock. Paid $$25,000$ cash to purchase land. Borrowed $$10,000$ cash. Provided services for $$50,000$ cash. Paid $$1,500$ cash for utilities expense. Paid $$35,500$ cash for other operating expenses. Paid a $$1,250$ cash dividend to the stockholders. Determined that the market value of the land purchased in Event $2$ is now $$28,000.$ Required: a$.$ The January $1,$ Year $2,$ General Ledger account balances are shown