Financial Statements for Partnership The ledger of Camila Ramirez and Ping Xue, attorneys-at-law, contains the following accounts and balances after adjustments have been recorded on December 31, 20Y2: Ramirez and Xue Trial Balance December 31, 20Y2 Debit Credit Balances 53,800 51,200 1,900 128,000 137,200 Balances Cash Accounts Receivable Supplies Land Building Accumulated Depreciation-Bilding Office Equipment Accumulated Depreciation-Office Equipment Accounts Payable Salaries Payable Camila Ramirez, Capital Camila Ramirez, Drawing Ping Xue, Capital Ping Xue, Drawing Professional Fees 80,000 58,900 24,800 38,100 4,100 130,000 57,600 76,800 83,200 460,700