BRAY COMPANY Worksheet For the Year Ended December 31, 2017 Income Statement Balance Sheet Account No. Cr. Dr. Cr Account Titles Dr. 8,900 101 112 130 157 Cash 10,700 Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital 2,600 23,800 4,300 8,800 2,300 19,800 158 201 212 301 306 400 Owner's Drawings 11,400 Service Revenue 59,900 622 722 726 732 Maintenance and Repairs Expense1,600 Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 3,100 1,700 29,900 1,400 Totals 37,700 59,90057,400 35,200 22,200 Net Income 22,200 co ann vacy Policy 1 2000 2018 2h ly & Sons Ins All Rights Reserved A D Gu F F6 FS