Following is a list of financial statement items and amounts for Tim Burrs Tree Service as of 12/31/X3, the end of its first year in operation.

Accounts Receivable	$	40,300
Accounts Payable		30,300
Cash		10,030
Common Stock		20,300
Notes Payable		10,060
Equipment		50,150
Service Revenue		101,500
Fuel Expense		10,030
Rent Expense		10,200
Advertising Expense		5,030
Salaries and Wages Expense		20,300
Retained Earnings		?
Dividends		16,120