Media Marketing Services has been operating for several years. It showed the following trial balance information (in alphabetical order) for the month just ended March 31, 2017: Credit $ 42,000 Account Debit Accounts payable Accounts receivable Building Cash Revenue Sam Smith, capital* Sam Smith, withdrawals Land Machinery Notes payable Office supplies Office supplies expense Wages expense $ 2,600 76,000 15,000 116,800 118,000 16,000 80.000 46.000 110,000 2,600 6,600 142,000 Totals $386,800 $386,800 The $118,000 balance includes $31,000 invested by the owner during March