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

Accounts payable	$557		Fees Earned	$3,270
Accounts receivable	885		Insurance Expense	473
Supplies	500		Rent expense	1,500
Prepaid insurance	1,996		Land	2,585
Cash	2,106		Wages expense	501
Office equipment	1,800		Retained earnings	5,500
Dividends	599		Common stock	5,318
Unearned rent	1,600

Total assets are

a. $3,548

b. $9,872

c. $5,318

d. $3,270