The account balances for HydroTech as of May $31,2001,$ are listed below in random order:

Accounts Payable.............................$$10,000$

Accounts Receivable......................... $\mathrm{.}12,000$

Building.............................................$\mathrm{.}40,000$

Cash...................................................$\mathrm{.}6\mathrm{.}000$

Equipment.........................................$\mathrm{.}16,000$

Land..................................................$\mathrm{.}50,000$

Notes Payable....................................$\mathrm{.}28,000$

Capital Stock......................................$\mathrm{.}86,000$