The accounting records of Nettle Distribution show the following assets and liabilities as of December 31 for Year 1 and Year 2. December 31 Cash Accounts receivable Office supplies Office equipment Year 1 Year 2 $ 6,798 $ 44,084 23,929 3,775 18,761 115,871 2,765 123,424 Trucks 45,341 54,341 Building 0 151,150 Land 0 37,719 Accounts payable 62,910 31,202 Note payable 0 88,869