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 m Ramirez and Xue Trial Balance December 31, 20Y2 Debit Credit Balances Balances Cash 42,400 Accounts Receivable 40,400 Supplies 1,500 Land 101,000 Building 109,300 Accumulated Depreciation-Building 63,100 Office Equipment 46,500 Accumulated Depreciation-Office Equipment 19,600 Accounts Payable 30,100 Salaries Payable 3,200 Camila Ramirez, Capital 100,000 Camila Ramirez, Drawing 45,500 Ping Xue, Capital Ping Xue, Drawing 60,600 65,700 Professional Fees Salary Expense Depreciation Expense-Building 367,100 147,500 14,600 Heating and Lighting Expense Depreciation Expense-Office Equipment 7,300 4,500 Property Tax Expense Supplies Expense Miscellaneous Expense 9,100 5,300 3,100 643,700 643,700 The balance in Xue's capital account includes an additional investment of $10,000 made on May 5, 2012.