The assets and liabilities of Thompson Computer Services at March 31, the end of the current year, and its revenue and expenses for the year are listed below. The common stock was $117,200 and the retained earnings were $59,200 at April 1, the beginning of the current year. During the year, shareholders purchased an additional $24,400 in stock.

Accounts payable	$1,980		Miscellaneous expense	$1,010
Accounts receivable	10,700		Office expense	1,250
Cash	20,030		Supplies	1,670
Fees earned	73,120		Wages expense	22,970
Land	46,300		Dividends	15,670
Building	156,300

Prepare a balance sheet for the current year ended March 31.