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The assets and liabilities of Thompson Computer Services at March 31, the end of the current year, and its revenue and expenses for the year are listed below. The common stock was $128,000 and the retained earnings were $65,000 at April 1, the beginning of the current year. During the year, shareholders purchased an additional $25,000 in stock. Accounts payable $2,000 Miscellaneous Expense $1,030 Accounts receivable 10,340 Office expense 1,230 Cash 21,420 Supplies 1,670 Fees earned 73,890 Wages expense 23,210 Land 47,000 Dividends 14,800 Building 157,630