$\backslash$table$[[$Advertising expense,$4,000],[$Cash$,8,300],[$Land$,35,800],[$Notes payable,$50,800],[$Supplies$,2,300],[$Salaries expense,$12,800],[$Salaries payable,$1,800],[$Building$,100,800]]$

$\backslash$table$[[\backslash$table$[[$Balance Sheet$],[$December $31]]],[$Assets$,$Liabilities$],[$Accounts receivable,$$,5,800,$Accounts payable,$$,4,300$