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Accumulated Depreciation 23,000 Land Accounts Payable Salaries Payable Unearned Revenue Interest Payable Notes Payable Common stock Retained Earnings Dividends Service Revenue Operating Expense Depreciation Expense

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Accumulated Depreciation 23,000 Land Accounts Payable Salaries Payable Unearned Revenue Interest Payable Notes Payable Common stock Retained Earnings Dividends Service Revenue Operating Expense Depreciation Expense Salaries Expense Rent Expense Interest Expense Totals NORTHEAST WELDING Financial Statements For the Year Ended December 31, 2005 Income Statement Revenue Expenses Operating Expense Depreciation Expense Salaries Expense Rent Expense Interest Expense Total Expenses Net Income

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