make a balance sheet

\begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Account } & \multicolumn{1}{c|}{ Debit } & \\ \hline Cash & 46620 & Credit \\ \hline Common Stock & & 70000 \\ \hline Land & 25200 & \\ \hline Office Supplies & 5180 & \\ \hline Accounts Payable & & 2520 \\ \hline Accounts Receivable & 2800 & \\ \hline Service Revenue & & 14000 \\ \hline Salary Expense & 1680 & \\ \hline Utilities Expense & 560 & \\ \hline Rent Expense & 1540 & \\ \hline Retained Earnings & 2940 & 0 \\ \hline Dividends Payable & 0 & 86520 \\ \hline \multicolumn{1}{|c|}{ Total } & 86520 & \\ \hline \end{tabular}