A completed worksheet for The King Group is given below.

$\backslash$table$[[\backslash$table$[[$Cash Account Name$],[$Accounts receivable$],[$Supplies$],[$Prepaid advertising$],[$Equipment$],[$Accumulated depreciation$-$Equipment$],[$Accounts payable$],[$Delva King, Capital$],[$Delva King, Drawing$],[$Fees income$],[$Supplies expense$],[$Advertising expense$],[$Depreciation expense$-$Equipment$],[$Salaries expense$],[$Utilities expense$]],\backslash$table$[[$Debit$],[93,200],[12,800],[7,600],[30,400],[80,000]],\backslash$table$[[12,800],[140,000],[97,800]],\backslash$table$[[($a$)3,200],[($b$)3,800],[($c$)3,200]],\backslash$table$[[($a$)3,200],[($b$)3,800],[($c$)3,200]],\backslash$table$[[9,200],[3,200],[3,800],[3,200],[15,200],[2,200]],\backslash$table$[[3,200],[12,800],[140,000],[97,800]],\backslash$table$[[3,200],[3,800],[3,200],[15,200],[2,200]],97,800,\backslash$table$[[93,200],[12,800],[4,400],[26,600],[80,000]],\backslash$table$[[3,200],[12,800],[140,000]]],[$Totals$,250,600,250,600,10,200,10,200,253,800,253,800,27,600,97,800,226,200,156,000],[$Net in$,,,,,,,97,800,97,800,\frac{?}{\text{b}\text{a}\text{r}}(226,200),\frac{70,200}{226,200}$