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

At September 1, the balance sheet accounts for Stanley's Restaurant were as follows: $$\begin{array} { l r l r } \text { Accounts Payable } & \$ 3,800 & \text { Land } & \$ 33,000 \\\text { Accounts Receivable } & 9,600 & \text { Common Stock } & ? \\\text { Buildings } & 68,000 & \text { Notes Payable } & 48,000 \\\text { Cash } & 10,000 & \text { Supplies } & 6,600 \\\text { Equipment } & 18,700 & &\end{array}$$
The following transactions occurred during the next two days:
The company issued additional shares of stock for $22,000 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 1, 2018.