Balance sheet and income statements amounts as of December 31, 2008 for Lesleys Tutoring Service are listed below. Prepare a balance sheet and income statement in good form.

Supplies $1,000 Revenues $23,000

Rent expense 12,000 Cash 15,000

Accounts payable 9,000 Drawings 1,000

Accounts receivable 3,000 Notes payable 1,000

Depreciation expense 5,000 Equipment 6,000

Supplies expense 2,000 Building 16000

Inventory 1,800 Tax payable 960

Prepaid Rent 1,500 Lesley, Capital ?