The balance sheet items of the original malt shop (arranged in alphabetical order) were as follows at the close of business on september 30, 2001: accounts payable $9,500 accounts receivable 1,250 building 45,500 cash 8,400 furniture and fixtures 20,000 land 55,000 kay martin, capital 54,090 notes payable ? supplies 3,440 the transactions occurring during the first week of october were:
