The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances. Accounts payable $529 Fees Earned $2,945 Accounts receivable 681 Insurance Expense 443 Supplies 500 Rent expense 1,500 Prepaid insurance 2,059 Land 2,081 Cash 1,703 Wages expense 607 Office equipment 1,800 Retained earnings 5,500 Dividends 787 Common stock 4,887 Unearned rent 1,600 Total assets are