Answer:
TOTAL CURRENT ASSETS  $38,600
TOTAL ASSETS  $233,284
TOTAL CURRENT LIABILITIES  $23,400
TOTAL LIABILITIES  $69,400
TOTAL EQUITY  $163.884
TOTAL EQUITY & LIABILITIES  $233.284
Explanation:
It's necessary to start by preparing the balance sheets with the information available, as result we have a difference in the accounting equation of $0,586 because it's necessary to prepare the income statement to define how much of the income it's keep as retained earnings. 
Balance Sheets.
Assets	Dec 31
Cash	$6,400
Accounts Receivable	$24,500
Supplies	$7,700
 TOTAL CURRENT ASSETS  $38,600
Property and Equipment	$186,000
Accumulated Depreciaiton	-$38,316
Land	$47,000
 TOTAL ASSETS  $233,284
 Accounts Payable  $10,400
 Interest Payable  $13,000
 TOTAL CURRENT LIABILITIES  $23,400
 Long Term Notes Payables  $46,000
 TOTAL LIABILITIES  $69,400
 Common Stock  $25,298
 <u>Retained Earnings  ($138,000 + 0,586)=138,586</u>
 TOTAL EQUITY  $163,884
 TOTAL EQUITY & LIABILITIES  $233,284
Income Statement  
Sales	 $121,000  
Depreciation	-$24,714  
MARGEN BRUTO  $96,286  
Salaries expense	-$65,660  
Office supplies expense	-$5,000  
Other Income  -$12,040  
Income Statement  $13,586  
Dividends  $13,000  
Retained Earnings = $0,586