Data table - X Land $ 8,000 Owner contribution, 2024 $ 26,000 Notes Payable 36,000 Accounts Payable 16,000 Property Tax Expense 2,900 Accounts Receivable 1,400 Howe, Withdrawals 35,000 Advertising Expense 15,000 Rent Expense 13,000 Building 193,000 Salaries Expense 69,000 Cash 2,400 Salaries Payable 1,500 Equipment 13,000 Service Revenue 240,000 Insurance Expense 2,300 Office Supplies 9,000 Interest Expense 6,500 Howe, Capital, Dec. 31, 2023 51,000