1-Jan-19 Assets Liabilities & Stockholders Equity Cash 20,000 Liabilities: Accounts Receivable 31, 000 Accounts Payable 45,000 Land 190,000 Total Liablities 45,000 Building 225,000 Owner's Equity: Equipment 35,000 Capital Stock 456,000 Total Assets 501, 000 Total Liabilities & Stockholders Equity 501,000 2-Jan-19 Assets Liabilities & Stockholders Equity Cash 13, 000 Liabilities: Accounts Receivable 15,000 Notes Payable 38,000 Land 190,000 Accounts Payable 22,000 Building 225,000 Total Liablities 60,000 Equipment 73,000 Owner 's Equity: Capital Stock 456,000 Total Assets 516,000 Total Liabilities & Stockholders Equity 516,000 3-Jan-19 Assets Liabilities & Stockholders Equity Cash 100, 000 Liabilities: Accounts Receivable 15,000 Notes Payable 98, 000 Land 190,000 Accounts Payable 22,000 Building 225,000 Total Liablities 120,000 Equipment 73, 000 Owner 's Equity: Capital Stock 483, 000 Total Assets 603,000 Total Liabilities & Stockholders Equity 603,000