As at January $31,2018$

Assets Liabilities

Cash $$8,100$ Accounts Payable $$9,000$

Accounts Receivable $$6,800$ Unearned Revenue $$3,300$

Prepaid Insurance $$1,800$ Notes Payable $$21,200$

Equipment $$41,700$ Total Liabilities $$33,500$

Owners' Equity

Nightman, Capital $$24,900$

Total Assets $$58,400$ Total Liabilities & Owners' Equity $$58,400$