NAMILY Total /38 C 1. Tracey Sullivan begins business on May 1, 20-, with the following assets and liabilities: Cash, $5000; Accounts Receivable from Atkinson & Sons, $500; Land, $40 000; Building, $100 000; Office Equipment, $6800; Accounts Payable to Statton Builders, $2000; Mortgage on Building, $50 000. Record the opening entry for Tracey Sullivan in the two-column general journal. 18 GENERAL JOURNAL PAGE DATE PARTICULARS PR DEBIT CREDIT