| I have tried to come up with the answer of $40,500
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
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