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Assets Cash Accounts receivable Supplies Equipment Less: Accumulated depreciation 3,500 1,700 500 Balance Sheet December 31, 2018 Liabilities 1,900 Accounts payable 1,500 Salary payable 1,400

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Assets Cash Accounts receivable Supplies Equipment Less: Accumulated depreciation 3,500 1,700 500 Balance Sheet December 31, 2018 Liabilities 1,900 Accounts payable 1,500 Salary payable 1,400 Unearned service revenue Total liabilities Stockholders' Equity 21,600 Common stock Retained earnings Total stockholders' equity $ 26,400 Total liabilities and stockholders' equity 27,000 5,700 (5.400) 13,000 7,700 20,700 Total assets $ 26,400 The following additional information is also available: 1. $1,100 of the cash collected from customers in January 2019 was for gift certificates for detailing services to be performed in the future. As of Jaauary 31, 2019, $1,300 of gift certificates were still outstanding. 2. $4,000 of supplies were purchased on account. 3. Employees are paid monthly during the first week after the end of the pay period. Begin by completing the assets section. Then complete the liabilities and stockholders' equity section of the balance sheet. (Do not classify the balance sheet into Detail on the Go Company Balance Sheet

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