Listed below are the account balances of the Arthur Frank Co,:

Accounts Payable	75,000
Cash	100,000
Common Stock	500,000
Dividends	50,000
Land	60,000
Miscellaneous Expense	3,000
Service Revenue	250,000
Unearned Revenue	40,000
Accounts Receivable	125,000
Office Supplies	13,000
Salaries Expense	110,000

The total balances of asset accounts are:

		$225,000.
		$160,000.
		$298,000.
		$210,000.