Wolfpack Construction has the following account balances at the end of the year.

Accounts	Balances
Equipment	$	20,000
Accounts payable		1,800
Salaries expense		27,000
Common stock		10,000
Land		12,000
Notes payable		14,000
Service revenue		33,000
Cash		4,800
Retained earnings		?

Required:

Use only the appropriate accounts to prepare a balance sheet.