The amounts of the assets and liabilities of Wilderness Travel Service at April 30, 2019, the end of the year, and its revenue and expenses for the year are listed below. The capital of Harper Borg, owner, was $55,220 at May 1, 2018, the beginning of the year, and the owner withdrew $26,000 during the year. Accounts payable $18,810 Accounts receivable 100,670 Cash 203,220 Fees earned 726,600 Miscellaneous expense 5,800 Rent expense 96,640 Supplies 8,750 Supplies expense. 15,460 Taxes expense 10,000 Utilities expense 57,980 Wages expense 276,110 Required: