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 follow. The capital of the owner was $189,000 at April 1, the beginning of the current year. Mr. Thompson invested an additional $15,000 in the business during the year.

Accounts payable	$1,200		Miscellaneous expense	$410
Accounts receivable	8,070		Office expense	370
Cash	34,090		Supplies	1,670
Fees earned	75,800		Wages expense	27,270
Land	47,500		Drawing	6,600
Building	155,020

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

Thompson Computer Services Balance Sheet March 31

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Total assets
Liabilities
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Owner's Equity
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Total liabilities and owner's equity