The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances. Accounts payable $452 Fees Earned $2,663 Accounts receivable 724 Insurance Expense 671 Supplies 500 Rent expense 1,500 Prepaid insurance 2,098 Land 2,182 Cash 2,054 Wages expense 784 Office equipment 1,800 Retained earnings 5,500 Dividends 715 Common stock 6,113 Unearned rent 1,600 Total assets are