$\backslash$table$[[101,$Lasll,$=>,],[126,$Supplies,$32,500,],[128,$Prepaid insurance,$9,000,],[167,$Equipment,$45,000,],[168,$Accumulated depreciation$-$Equipment,,$$22,500$

$\backslash$table$[[101,$Cash,$$6,500,],[126,$Supplies,$32,500,],[128,$Prepaid insurance,$9,000,],[167,$Equipment,$45,000,],[168,$Accumulated depreciation$-$Equipment,,$],[173,$Building,$171,000,22,500],[174,$Accumulated depreciation$-$Building,,$],[183,$Land,$60,510,57,000],[201,$Accounts payable,,$15,500],[203,$Interest payable,$2,200,],[208,$Rent payable,,$3,100],[210,$Wages payable,,$2,900],[213,$Property taxes payable,$800,],[236,$Unearned revenue,,$16,300],[251,$Long$-$term notes payable,$63,500,],[307,$Common stock,,$6,500],[318,$Retained earnings,$126,300,],[319,$Dividends,,$101,000],[403,$Services revenue,$16,000,],[406,$Rent revenue,,$5,500],[409,$Interest revenue,,$],[606,$Depreciation expense$-$Building,$12,540,],[612,$Depreciation expense$-$Equipment,$6,750,],[623,$Wages expense,$47,900,],[633,$Interest expense,$4,900,],[637,$Insurance expense,$9,500,],[640,$Rent expense,$10,900,],[652,$Supplies expense,$6,500,],[683,$Property taxes expense,$3,800,],[,$Totals,$$439,100,$$$439,100$