Listed below are the account balances of the Arthur Frank Corporation: Accounts Payable $ 75,000 Cash 100,000 Common Stock 500,000 Dividends 50,000 Land 60,000 Miscellaneous Expense 3,000 Service Revenue 250,000 Equipment 40,000 Note Payable due in 60 days 125,000 Long-Term Debt 13,000 Salary Expense 120,000 Total Liabilities are: