Wildhorse Ltd. had opening balances at June 1 as follows: Cash $16,900; Accounts Receivable $6,500; Inventory $2,600; Land $130,000; Building $325,000; Accounts Payable $7,800; Mortgage Payable $260,000; Common Shares $130,000 and Retained Earnings $83,200. The following journal entries were recorded in June: Enter the opening balances in the T-Accounts at June 1 and Post the June journal entries to the T-Accounts and determine the ending balances in each account. (Post entries in the order displayed in the problem statement.)