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

Service fees earned-revenue	$44,000
Cash	8,600
Accounts receivable	4,000
C. Alan, Capital	106,800
Office equipment	16,000
Advertising expense	3,800
Account Payable	4,400
Building	99,000
Salaries payable	1,200
Office supplies	1,800
Salaries expense	14,000
Note payable	53,000
Land	36,000