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P1-2B (a)

ASET = LIABIL
Cash + Account Receivable + Supplies + Equipment = Notes Payable
4,000.00 1,500.00 500.00 5,000.00
1,400.00 - 1,400.00
- 2,700.00
3,000.00 4,900.00
- 400.00 400.00
- 4,250.00
- 450.00
2,000.00 2,000.00

2,600.00 5,000.00 500.00 5,400.00 2,000.00

13,500.00 =
13,500.00 = 13,500.00

P1-2 (b)
LIABILITAS + EKUITAS
+ Accounts Payable + Share Capital + Revenues - Expenses - Dividends
4,200.00 6,000.00 800.00

- 2,700.00
7,900.00

4,250.00
450.00

1,500.00 6,000.00 7,900.00 4,250.00 450.00


4,000.00
9,500.00 + 4,000.00

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