I have attempted several times to come up with the final answer of $40,500, with no luck I keep comming up with $50, 400

Assets
Cash $38,700
Land $66,600
Total Assets $105,300
Dividends -7200
Interest Expense -3600
Miscellaneous Expense -4500
Notes Payable -54000
Rent Expense -10800
Retained Earnings $-
Salaries Expense -16300
Sales Commissions -89100
Utilities Expense -13500

All these posts on the same thing are getting confusing. If you have something to add to the same problem, then add it on the same thread. New problems go on new threads. Let's keep this over here:
http://www.askmehelpdesk.com/finance-accounting/have-tried-come-up-answer-40-500-a-411790.html