At September 1, the Balance Sheet Accounts for Kiner's Restaurant

At September 1, the balance sheet accounts for Kiner's Restaurant were as follows: $$\begin{array} { l r l r } \text { Accounts Payable } & \$ 3,800 & \text { Land } & \$ 33,000 \\\text { Accounts Receivable } & 1,600 & \text { Common Stock } & ? \\\text { Buildings } & 66,000 & \text { Notes Payable } & 46,000 \\\text { Cash } & 5,000 & \text { Supplies } & 3,600 \\\text { Equipment } & 15,700 & \text { Retained Earnings } & 45,200\end{array}$$ The following transactions occurred during the next two days:
Stockholders invested an additional $20,000 cash in the business. The accounts payable were paid in full. (No payment was made on the notes payable.)
Instructions
Prepare a balance sheet at September 3, 2014.