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 $31,20$Y$2$:

Ramirez and Xue

Trial Balance

December $31,20Y2$

$\backslash$table$[[,\backslash$table$[[$Debit$],[$Balances$]],\backslash$table$[[$Credit$],[$Balances$]]],[$Cash$,43,300,],[$Accounts Receivable,$41,200,],[$Supplies$,1,500,],[$Land$,103,000,],[$Building$,111,100,],[$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,,$100,000],[$Camila Ramirez, Drawing,$46,400,],[$Ping Xue, Capital,,$61,800],[$Ping Xue, Drawing,$67,000,],[$Professional Fees,,$375,900],[$Salary Expense,$150,400,],[$Depreciation Expense$-$Building,$14,900,],[$Heating and Lighting Expense,$7,400,],[$Depreciation Expense$-$Office Equipment,$4,600,],[$Property Tax Expense,$9,300,],[$Supplies Expense,$5,400,]]$