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

Accounts payable	$458		Fees Earned	$3,224
Accounts receivable	652		Insurance Expense	450
Supplies	500		Rent expense	1,500
Prepaid insurance	1,547		Land	2,322
Cash	1,832		Wages expense	592
Office equipment	1,800		Retained earnings	5,500
Dividends	686		Common stock	4,399
Unearned rent	1,600

Total assets are

a.$4,399

b.$2,942

c.$3,224

d.$8,653