accessdeck Old-Moodle English (en) Statement for the month ended January 31, 2016 and details of postings to the Cash account in the general ledger for the month of January 2016 are provided below: Detail on the Spot Inc. Balance Sheet December 31, 2015 ASSETS Current assets Cash 900 1,800 1,000 Accounts receivable Supplies Total current assets Equipment Less: Accumulated depreciation 3,700 $ 35,000 (7,000) 28,000 $ 31,700 Total assets UABILITIES Current liabilities Accounts payable Salary payable Unearned service revenue Total liabilities $ 5,500 1,500 500 7,500 SHAREHOLDERS' EQUITY Common shares Retained earnings 11,000 13.200