Accounts payable Accumulated amortization, franchise.. Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, tools. Accumulated depreciation, vehicles............ Cash...... Equipment Franchise. Lee Derlak, capital Lee Derlak, withdrawals. Notes payable, due in 2023. Office supplies Operating expenses Patent Prepaid rent. Salaries payable. Service revenue Tools Vehicles... 2020 2019 $ 56.800 $ 9.600 19,200 11.200 4,000 2.400 72.800 64.800 44.800 42.400 108.800 97,600 12.000 28,800 184.000 100.000 41,600 41,600 206,320 62,320 32,000 38.400 240,000 129,600 2.400 2.320 780.800 571.200 16,000 16.000 40,000 48,000 32,800 26.400 720,000 753,600 143.920 100,800 252,800 252.800 "The owner, Lee Derial, made no additional investments during the year. Accounts payable Accumulated amortization, franchise.. Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, tools. Accumulated depreciation, vehicles............ Cash...... Equipment Franchise. Lee Derlak, capital Lee Derlak, withdrawals. Notes payable, due in 2023. Office supplies Operating expenses Patent Prepaid rent. Salaries payable. Service revenue Tools Vehicles... 2020 2019 $ 56.800 $ 9.600 19,200 11.200 4,000 2.400 72.800 64.800 44.800 42.400 108.800 97,600 12.000 28,800 184.000 100.000 41,600 41,600 206,320 62,320 32,000 38.400 240,000 129,600 2.400 2.320 780.800 571.200 16,000 16.000 40,000 48,000 32,800 26.400 720,000 753,600 143.920 100,800 252,800 252.800 "The owner, Lee Derial, made no additional investments during the year