he following account balances are for Lisa Assaad, Certified Public Accountant, as of April $30,20$X$1.$

Cash $ $120,000$

Accounts receivable $48,000$

Maintenance expense $21,400$

Advertising expense $17,060$

Fees earned $125,200$

Lisa Assaad, Capital, April $1?$

Salaries expense $59,500$

Machinery $91,500$

Accounts payable $52,800$

Lisa Assaad, Withdrawals for April $31,700$