4 A/P 450 5 A/R 270 Equipment Franchise b Accumulated Deprec.-Bldg. 360 Building 1,800 8 Cash 135 Land (held for speciulation) Note Payable (Due 5/1/X8) Prepaid Rent 720 90 450 1,080 225 9 Common Stock 720 Rent Expense 720 10 11 12 13 PEN Consulting Revenue 1,710 Retained Earnings 1/1/X1 765 Copyright 360 Supplies 90 Depreciation Expense 90 Supplies Expense 225 Dividends 270 Unearned Revenue 360 50 Plant Assets: 51 X X 52 X X 53 X X 54 Total Plant Assets Long-Term Investments: X 57 X X 59 Intangible Assets: 60 61 62 Total Intangible Assets 63 Total Assets X X X X X x 04 65 LIABILITIES 66 Current Liabilities: 67 X X 68 X X 69 Total Current Liabilities X 70 71 Long-Term Liabilities: 72 73 Total Liabilities X X 75 Shareholder's Equity: 76 77 78 Total Shareholder's Equity 79 Total Liabilities & Equity X X X X X X 80 81 4 A/P 450 5 A/R 270 Equipment Franchise 720 90 b Accumulated Deprec.-Bldg. 360 Land (held for speciulation) 450 Building 1,800 Note Payable (Due 5/1/X8) 1,080 8 Cash 135 Prepaid Rent 225 9 Common Stock 10 Consulting Revenue 11 Copyright 720 1,710 360 Rent Expense 720 Retained Earnings 1/1/X1 765 Supplies 90 12 Depreciation Expense 90 Supplies Expense 225 13 Dividends 270 Unearned Revenue 360 16 Consulting Corp. 17 Income Statement 18 Year Ending 20X1 20 Revenue 21 22 Expenses 23 24 25 26 Total Expenses X X X X x x X X X 27 X X 28 29 30 31 Consulting Corp. Retained Earnings Statement Year Ending 20X1 33 34 35 36 X X X X X X X X 37 3 39 40 42 ASSETS 43 Consulting Corp. Balance Sheet 12/31/20x1 Current Assets: 44 X X 45 X X 46 X X 47 X X 48 Total Current Assets 49 50 Plant Assets: 51 52 53 X X X X X X