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 capital of the owner was $186,800 at April 1, the beginning of the current year. Mr. Thompson invested an additional $15,900 in the business during the year.

Accounts payable	$1,200		Miscellaneous expense	$580
Accounts receivable	8,970		Office expense	470
Cash	34,990		Supplies	1,670
Fees earned	70,870		Wages expense	32,590
Land	45,700		Drawing	4,200
Building	145,600

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