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, 2012: Cash Ramirez and Xue Trial Balance December 31, 20Y2 Debit Balances Credit Balances 43,300 Accounts Receivable 41,200 Supplies 1,500 Land 103,000 Building 110,300 Accumulated Depreciation-Building 64,400 Office Equipment 47,400 Accumulated Depreciation-Office Equipment 20,000 Accounts Payable 30,700 Salaries Payable 3,300 Camila Ramirez, Capital 100,000