1- The accounting records of Betty DeRose, Inc. revealed the following account balances as of December 31, 2029: Dividends ................. $ 21,000 Accumulated depreciation .. $ 78,000 Income tax expense ........ $ 30,000 Trademark ................. $ 92,000 Supplies .................. $ 27,000 Sales revenue ............. $201,000 Land ...................... ? Salaries payable .......... $ 49,000 Accounts receivable ....... $ 71,000 Retained earnings ......... $ 82,000 (at January 1, 2029) Notes payable ............. $ 67,000 (due March 1, 2033) Equipment ................. $102,000 Rental revenue .......... $ 63,000 Copyright ................. ? Inventory ................. $113,000 Salaries expense .......... $ 72,000 Cash ...................... $ 26,000 Common stock .............. ? Cost of goods sold ........ $ 54,000 Utilities expense ......... $ 38,000 Accounts payable .......... $ 51,000 Additional information: 1) The total P-P-E at December 31, 2029 was equal to $111,000. 2) The total intangibles at December 31, 2029 were equal to 25% of the total assets at December 31, 2029. Calculate the total current assets reported in Betty's December 31, 2029 balance sheet. 

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The accounting records of Betty DeRose, Inc. revealed the following account balances as of December 31, 2029: Dividends ................. $ 21,000 Accumulated depreciation .. $ 78,000 Income tax expense ........ $ 30,000 Trademark ................. $ 92,000 Supplies .................. $ 27,000 Sales revenue ............. $201,000 Land ...................... ? Salaries payable .......... $ 49,000 Accounts receivable ....... $ 71,000 Retained earnings ......... $ 82,000 (at January 1, 2029) Notes payable ............. $ 67,000 (due March 1, 2033) Equipment ................. $102,000 Rental revenue .......... $ 63,000 Copyright ................. ? Inventory ................. $113,000 Salaries expense .......... $ 72,000 Cash ...................... $ 26,000 Common stock .............. ? Cost of goods sold ........ $ 54,000 Utilities expense ......... $ 38,000 Accounts payable .......... $ 51,000 Additional information: 1) The total P-P-E at December 31, 2029 was equal to $111,000. 2) The total intangibles at December 31, 2029 were equal to 25% of the total assets at December 31, 2029. Calculate the December 31, 2029 balance in the land account.

3-

The accounting records of Betty DeRose, Inc. revealed the following account balances as of December 31, 2029: Dividends ................. $ 21,000 Accumulated depreciation .. $ 78,000 Income tax expense ........ $ 30,000 Trademark ................. $ 92,000 Supplies .................. $ 27,000 Sales revenue ............. $201,000 Land ...................... ? Salaries payable .......... $ 49,000 Accounts receivable ....... $ 71,000 Retained earnings ......... $ 82,000 (at January 1, 2029) Notes payable ............. $ 67,000 (due March 1, 2033) Equipment ................. $102,000 Rental revenue .......... $ 63,000 Copyright ................. ? Inventory ................. $113,000 Salaries expense .......... $ 72,000 Cash ...................... $ 26,000 Common stock .............. ? Cost of goods sold ........ $ 54,000 Utilities expense ......... $ 38,000 Accounts payable .......... $ 51,000 Additional information: 1) The total P-P-E at December 31, 2029 was equal to $111,000. 2) The total intangibles at December 31, 2029 were equal to 25% of the total assets at December 31, 2029. Calculate the December 31, 2029 balance in the copyright account.

4-

The accounting records of Betty DeRose, Inc. revealed the following account balances as of December 31, 2029: Dividends ................. $ 21,000 Accumulated depreciation .. $ 78,000 Income tax expense ........ $ 30,000 Trademark ................. $ 92,000 Supplies .................. $ 27,000 Sales revenue ............. $201,000 Land ...................... ? Salaries payable .......... $ 49,000 Accounts receivable ....... $ 71,000 Retained earnings ......... $ 82,000 (at January 1, 2029) Notes payable ............. $ 67,000 (due March 1, 2033) Equipment ................. $102,000 Rental revenue .......... $ 63,000 Copyright ................. ? Inventory ................. $113,000 Salaries expense .......... $ 72,000 Cash ...................... $ 26,000 Common stock .............. ? Cost of goods sold ........ $ 54,000 Utilities expense ......... $ 38,000 Accounts payable .......... $ 51,000 Additional information: 1) The total P-P-E at December 31, 2029 was equal to $111,000. 2) The total intangibles at December 31, 2029 were equal to 25% of the total assets at December 31, 2029. Calculate the retained earnings balance at December 31, 2029.