On December 1, Someone organized a Consulting firm. On December 3, the owner contributed $85,360 in assets in exchange for its common stock to launch the business. On December 31, the companys records show the following items and amounts. Cash $ 7,010 Cash dividends $ 3,390 Accounts receivable 18,350 Consulting revenue 18,350 Office supplies 4,480 Rent expense 4,820 Office equipment 19,360 Salaries expense 8,370 Land 46,040 Telephone expense 910 Accounts payable 9,740 Miscellaneous expenses 720