Use the Following Information to Calculate At, or for the Year

Use the following information to calculate at, or for the year ended, December 31, 2010, (A) net income,(B) owner's capital,(C) total liabilities and owner's equity, and(D) accounts receivable.
$\begin{array}{lrlr}\text { Supplies } & 1,000 & \text { Cash } & \$ 32,000 \\\text { Wages Expense } & 14,000 & \text { Withdrawals } & 16,000 \\\text { Accounts Payable } & 22,000 & \text { Notes Payable } & 4,000 \\\text { Owner's Capital, } & & \text { Land } & 7,000 \\\quad \text { December 31, 2009 } & 28,000 & \text { Owner's Capital, } & \\\text { Accounts Receivable } & ? & \text { December 31, 2010 } & ?\\\text { Rent Expense } & 6,000 & & \\\text { Commissions Earned } & 30,000 & &\end{array}$