5 Preparation and Interpretation of Financial Statements P3. Fuel Designs' financial accounts follow. The company has just completed its tenth year of operations ended December 31, 2014 Accounts Payable Accounts Receivable Cash Commission Sales Revenue Commissions Expense Commissions Payable Equipment Marketing Expense Office Rent Expense Owner's Capital, December 31, 2013 Supplies Supplies Expense Telephone and Computer Expenses Wages Expense Withdrawals 3,600 4,500 71,700 400,000 225,000 22,700 59,900 20,100 36,000 64,300 700 2,600 5,100 32,000 33,000 5 Preparation and Interpretation of Financial Statements P3. Fuel Designs' financial accounts follow. The company has just completed its tenth year of operations ended December 31, 2014 Accounts Payable Accounts Receivable Cash Commission Sales Revenue Commissions Expense Commissions Payable Equipment Marketing Expense Office Rent Expense Owner's Capital, December 31, 2013 Supplies Supplies Expense Telephone and Computer Expenses Wages Expense Withdrawals 3,600 4,500 71,700 400,000 225,000 22,700 59,900 20,100 36,000 64,300 700 2,600 5,100 32,000 33,000