Superb Professors

INCOME STATEMENT
BALANCE SHEET
DEBIT
CREDIT
DEBIT
CREDIT
CASH
30,000
ACCOUNTS RECEIVALBE
10,000
STORE EQUIPMENT
40,000
ACCUM. DEPR
5000
ACCOUNTS PAYABLE
9,300
NOTES PAYABLE
15,000
SALARIES PAYABLE
500
DRAWING
5000
CAPITAL
20,000
REVENUE
59,000
SALARIES EXPENSE
9,000
INSURANCE EXPENSE
3,500
RENT EXPENSE
7,000
DEPRECIATION EXPENSE
4,300
23,800
59,000
85,000
49,800
35,200
35,200
59,000
59,000
85,000
85000
Use the above partial worksheet to prepare the closing entries for ABC Co.

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