Presented below are the amounts of assets and liabilities of the Canadian Gardening Consultants as of December 31^st 2023, and the revenues and expenses of the company for the year ended December 31^st 2023. The items are listed as below:

Accounts Payable ...... $ 57,000 Insurance Expense ...... $ 4,500 Accounts Receivable ............. 36,000 Interest Expense .... 15,000 Advertising Expense........ 48,500 Land ... .............. 37,500 Building ......... 300,000 J. Wu, Withdrawals . 103,500 Cash. 15,000 Note Payable...... 195,000 Computer Equipment....... 165,000 Salaries Expense ....... 240,000 Courier Expense .... 7,000 Salaries Payable ....... 22,500 Furniture....... 45,000 Service Revenue .!!!! 450,000 Supplies 7,500