The account balances of Paradise Travel Service for the year ended May 31, 2016, follow: Fees earned $934,075 Office expense 214,835 Miscellaneous expense 18,680 Wages expense 448,355 Accounts payable 23,350 Accounts receivable 65,390 Cash 251,455 Common stock 135,000 Land 299,000 Supplies 11,210 Cash dividends of $35,500 were paid during the year. Retained earnings as of June 1, 2045, were $252,000. Prepare the balance sheet as of May 31, 2016. When entering assets, enter them in order of liquidity