Use the following accounts and balances to prepare a balance sheet with the accounts in proper order for Manteno Company at June 30, 2014, using Exhibit 9 as a model:

Accounts Receivable $3,200 Building $44,000

Wages Payable 1,400 Common Stock 48,000

Retained Earnings 9,400 Cash ??

Exhibit 9 Balance Sheet for Roland Consultancy Assets 62,400 Cash 4,000 Accounts receivable Supplies 2,000 40,000 Land 100,000 Buildings Total assets $208,400 Roland Consultancy Balance Sheet December 31, 2014 Liabilities Accounts payable Stockholders' Equity Common stock $200,000 Retained earnings 6,000 Total stockholders' equity Total liabilities and stockholders' equity 2,400 206,000 $208,400