Wolfpack Construction has the following account balances at the end of the year.
Accounts Balances
Equipment ........... $ 26,000
Accounts payable ........ 3,000
Salaries expense .......... 33,000
Common stock ......... 11,000
Land ............... 18,000
Notes payable ............ 20,000
Service revenue ......... 39,000
Cash .......................... 6,000
Retained earnings ........ ?

Required:
Use only the appropriate accounts to prepare a balance sheet.