The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances.

Accounts payable	$456		Fees Earned	$2,943
Accounts receivable	669		Insurance Expense	532
Supplies	500		Rent expense	1,500
Prepaid insurance	1,751		Land	2,495
Cash	2,116		Wages expense	686
Office equipment	1,800		Retained earnings	5,500
Dividends	650		Common stock	5,500
Unearned rent	1,600

Total assets are

a.$3,241

b.$9,331

c.$5,500

d.$2,943