\begin{tabular}{l|lr} \multicolumn{4}{l}{ Common Stock } \\ & 12/1 Bal. & 15,000 \\ \hline & 12/31 Bal. & 15,000 \\ \hline & & \\ \hline Retained Earnings & 26,900 \\ \hline & 12/1 Bal. & 26,900 \\ \hline \end{tabular} Salaries and Wages Expense \begin{tabular}{l|lr} \multicolumn{3}{c}{ Sales Revenue } \\ \hline & 12/10 & 7,600 \\ & 12/18 & 15,900 \\ \hline & 12/31 Bal. & 23,500 \end{tabular} \begin{tabular}{lr|r} & Cost of Goods Sold \\ \hline 12/10 & 5,700 & \\ 12/18 & 10,500 & \\ \hline 12/31 Bal. & 16,200 & \end{tabular} 1. Accrued salaries payable $800. 2. Depreciation $200 per month. 3. Supplies on hand $1,500. 4. Income tax due and unpaid at December 31 is $200. \begin{tabular}{ll|l} \multicolumn{2}{c}{ Equipment } \\ \hline 12/1 Bal. & 22,000 & \\ \hline 12/31 Bal. & 22,000 & \end{tabular} Accumulated Depreciation-Equipment 12/1 Bal. 2,200 12/31 12/31 Bal. v 2400 \begin{tabular}{l|lr} \multicolumn{4}{l}{ Common Stock } \\ & 12/1 Bal. & 15,000 \\ \hline & 12/31 Bal. & 15,000 \\ \hline & & \\ \hline Retained Earnings & 26,900 \\ \hline & 12/1 Bal. & 26,900 \\ \hline \end{tabular} Salaries and Wages Expense \begin{tabular}{l|lr} \multicolumn{3}{c}{ Sales Revenue } \\ \hline & 12/10 & 7,600 \\ & 12/18 & 15,900 \\ \hline & 12/31 Bal. & 23,500 \end{tabular} \begin{tabular}{lr|r} & Cost of Goods Sold \\ \hline 12/10 & 5,700 & \\ 12/18 & 10,500 & \\ \hline 12/31 Bal. & 16,200 & \end{tabular} 1. Accrued salaries payable $800. 2. Depreciation $200 per month. 3. Supplies on hand $1,500. 4. Income tax due and unpaid at December 31 is $200. \begin{tabular}{ll|l} \multicolumn{2}{c}{ Equipment } \\ \hline 12/1 Bal. & 22,000 & \\ \hline 12/31 Bal. & 22,000 & \end{tabular} Accumulated Depreciation-Equipment 12/1 Bal. 2,200 12/31 12/31 Bal. v 2400