The trial balance of Palicio Security Services Inc. as of January 1, 2016 had the following normal balances:

Cash 74,210

Accounts receivable 13,500

Supplies 200

Prepaid rent 3,200

Merchandise inventory (24 @ $265; 1 @ $260) 6,620

Land 4000

Accounts payable 1,950

Unearned revenue 980

Salaries payable 1,000

Common stock 50,000

Retained earnings 47,800

Document the standard accounting information.