The balances of Adventure Travel Services accounting equation items for the year ended April 30, 2019, are listed below. Jerome Foley, the owner, invested an additional $46,000 in the business during the year and withdrew cash of $31,000 for personal use. Jerome Foley, capital as of May 1, 2018, was $662,000. Accounts Fees earned $1,403,000 Office expense 303,000 Miscellaneous expense 32,000 Wages expense 864,000 Accounts payable 61,500 Accounts receivable 187,000 Cash 303,000 Land 434,500 Supplies 18,000