Somerville Corporation began business in January 2017 as a commercial interior designing company. Shares of stock were issued to the owners in exchange for cash. A building was purchased by making a down payment in cash and signing a mortgage payable for the balance. Land was purchased by issuing bonds. Services are performed for local businesses and office buildings on open account, and customers are given 30 days to pay their accounts. The following amounts are from the records of the company at the end of its first month of operations:

Account Name			Balance
Accounts Receivable			24,550
Capital Stock (i.e. Common Stock)			80,000
Cash			55,050
Supplies Inventory			5,000
Prepaid Rent			1,000
Design Revenue			45,900
Dividends			5,500
Land			100,000
Accumulated Depreciation			10,480
Building			262,000
Accounts Payable			5,000
Mortgage Payable			230,000
Salaries Payable			4,500
Income Taxes Payable			6,936
Bonds Payable			100,000
Rent Expense			3,800
Depreciation Expense			10,480
Retained Earnings			?
Income Tax Expense			6,936
Salary and Wage Expense			8,500

. Using the data given, prepare a Balance Sheet at January 31, 2017. (