Cash 41,000,supplies 1,200,prepaid insurance 8,900,land 80,000,equipment 120,000 less accumulated depreciation 42,200 these are the assets liabilities are accounts payable 14,600, unearned admissions revenue 2,000, interest payable 4,000, property taxes payable 3,000,mortgage due 10,000,mortgage note payable 40,000, common stock 100,000, retained earnings 9,700.