e statel Data table C = Land 6,000 Owner contribution, 2018 $ 27,000 Notes Payable 28,000 Accounts Payable 16,000 Property Tax Expense 3,300 Accounts Receivable 1,400 Hart, Withdrawals 34,000 Advertising Expense 15,000 Rent Expense 10,000 Building 135,800 Salaries Expense 68,000 Cash 2,400 Salaries Payable 1,600 Equipment 13,000 Service Revenue 192,000 Insurance Expense 1,600 Office Supplies 15,000 Interest Expense 7,100 Hart, Capital, Dec. 31, 2017 48,000 Print Done