Prepare a December 31 balance sheet in proper form for Oxford Management using the following accounts and amounts:

Service Fees earned- revenue	$45,000
Accounts payable	4,500
Accounts receivable	5,000
J. Uno, Capital	108,500
Office equipment	14,000
Selling expense	4,200
Cash	8,500
Land	35,000
Note payable	51,000
Office supplies	2,500
Salaries expense	13,000
Salaries payable	3,000
Building	102,000