Financial Statements The amounts of the assets and liabilities of Wilderness Travel Service at April 30, 2045, the end of the year, and its revenue and expense for the year are listed below. The capital of Harper Borg, owner, was $50,520 at May 1, 2014, the beginning of the year, and the owner withdrew $24,800 during the year. Accounts payable $17,080 Accounts receivable 91,450 Cash 184,610 Fees earned 664,700 Miscellaneous expense 5,300 88,410 7,950