Enter any increases in capital prior to the subtotal and any decreases to capital below the subtotal. Henry, Capital, January 1, 2018 Henry, Capital, December 31, 2018 Land $ $ Notes Payable 36,000 11,000 1,300 19,000 161,800 Property Tax Expense Henry, Withdrawals Rent Expense Salaries Expense Salaries Payable Service Revenue Office Supplies Henry, Capital, Dec. 31, 2017 5,000 36,000 2,600 32,000 15,000 64,000 1,700 195,000 11,000 55,000 Owner contribution, 2018 Accounts Payable Accounts Receivable Advertising Expense Building Cash Equipment Insurance Expense Interest Expense 2,200 12,000 2,300 6,500