Wolfpack Construction has the following account balances at the end of the year.
Accounts Balances
Equipment ............ $18,200
Accounts payable .......... 4,200
Salaries expense ......... 17,000
Common stock ........... 12,700
Land .............. 16,800
Notes payable .......... 12,200
Service revenue .......... 33,000
Cash ............... 7,500
Retained earnings ......... ?

Required:
Use only the appropriate accounts to prepare a balance sheet.