The account balances of A$-$One Travel Service for the year ended August $31,20$Y$6,$ follow:

Account Amount

Fees earned $$786,260$

Office expense $180,840$

Miscellaneous expense $15,725$

Wages expense $377,405$

Accounts payable $19,655$

Accounts receivable $55,040$

Cash $232,570$

Common stock $135,000$

Land $252,000$

Supplies $9,435$