Prepare a April 30 balance sheet in proper form for Global Vending Service from the following alphabetical list of the accounts at April 30:

Accounts receivable............................

$10,000

Accounts payable................................

18,000

Building..............................................

28,000

Cash..................................................

10,000

Common Stock...................................

20,000

Notes payable.....................................

47,000

Office equipment...................................

12,000

Retained earnings..................................

?

Trucks...............................................

55,000