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 Cash Accounts Receivable Supplies Land Building Trial Balance December 31, 2012 Debit Credit Balances Balances 53,800 51,200 1,900 128,000 137,300 80,000 58,900 24,800 38,100 4,100 Accumulated Depreciation-Building Office Equipment Accumulated Depreciation-Office Equipment Accounts Payable Salaries Payable Camila Ramirez, Capital Camila Ramirez, Drawing Ping Xue. Capital 57,600 130,000 76.800