Problem: Given are the adjusted account balances as of December 31st, 2001:
cash $45,000
capital $85,000
accounts payable $33,000
service revenue $84,000
depreciation expense-building $12,000
salary expense $29,000
unearned service revenue $24,000
pre paid rent $9,000
supplies expense $6,000
note payable $70,000
land $65,000
accounts receivable $32,000
accumulated depreciation -building $12,000
interest revenue $15,000
interest payable $3,000
withdrawals $20,000
rent expense $15,000
building $85,000
supplies $4,000
interest expense $4,000