The accounting records of LeClaire Delivery Services show the following assets and liabilities as of the end of 2020 and 2019: Cash Accounts receivable Office supplies Trucks Office equipment Land Building Accounts payable Notes payable December 31 2020 2019 $ 10,425 $ 27,300 11,875 14,950 2,000 2,600 34,000 34,000 80,500 76,000 29,500 97.000 19,800 4,100 59,500 During December 2020 the owner, Jess LeClaire, purchased a small office building and moved the business from rented quarters to the new building. The building and the land it occupies cost $126,500. The business paid $67,000 in cash and a note payable was signed for the balance. LeClaire had to invest $18.200 cash in the business to enable it to pay the $67,000. The business earned a profit during 2020, which enabled LeClaire to withdraw $2.200 per month from the business for personal expenses. The accounting records of LeClaire Delivery Services show the following assets and liabilities as of the end of 2020 and 2019: Cash Accounts receivable Office supplies Trucks Office equipment Land Building Accounts payable Notes payable December 31 2020 2019 $ 10,425 $ 27,300 11,875 14,950 2,000 2,600 34,000 34,000 80,500 76,000 29,500 97.000 19,800 4,100 59,500 During December 2020 the owner, Jess LeClaire, purchased a small office building and moved the business from rented quarters to the new building. The building and the land it occupies cost $126,500. The business paid $67,000 in cash and a note payable was signed for the balance. LeClaire had to invest $18.200 cash in the business to enable it to pay the $67,000. The business earned a profit during 2020, which enabled LeClaire to withdraw $2.200 per month from the business for personal expenses