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: Ramirez and Xue Trial Balance December 31, 2012 Debit Credit Balances Balances Cash Accounts Receivable Supplies Land Building 37,800 36,000 1,400 90,000 98,900 Office Equipment Accumulated Depreciation-Building Accumulated Depreciation-Office Equipment 56,300 41,400 17,500 Accounts Payable 26,800 Salaries Payable 2,900 Camila Ramirez, Capital 90,000 Camila Ramirez, Drawing 40,500