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 Cash Accounts Receivable December 31, 20Y2 Debit Credit Balances Balances 42,400 40,400 Supplies 1,500 Land Building Accumulated Depreciation-Building Office Equipment 101,000 108,500 63,100 46,500 Accumulated Depreciation-Office Equipment 19,600 Accounts Payable Salaries Payable Camila Ramirez, Capital Camila Ramirez, Drawing 30,100 3,200 100,000 45,500 Ping Xue, Capital 60,600 Ping Xue, Drawing 65,700 Professional Fees 366,300 Salary Expense 147,500 Depreciation Expense-Building 14,600