The Difference between a Financial Statement and a Work Sheet (Appendix)

The balance sheet columns of the work sheet for Jones Corporation show total debits and total credits of $255,000 each. Dividends for the period are $3,000. Accumulated depreciation is $14,000 at the end of the period. Compute the amount that should appear on the balance sheet (i.e., the formal financial statement) for total assets. How do you explain the difference between this amount and the amount that appears as the total debits and total credits on the work sheet?