On October 1, Natalie King organized Real Solutions, a new consulting firm. On October 31, the company's records show the following items and amounts.

Cash	$	2,000		Cash dividends	$	3,360
Accounts receivable		13,000		Consulting fees earned		15,000
Office supplies		4,250		Rent expense		2,550
Land		36,000		Salaries expense		6,000
Office equipment		28,000		Telephone expense		660
Accounts payable		7,500		Miscellaneous expenses		680
Common stock		74,000

Using the above information prepare an October 31 balance sheet for Real Solutions.