Capital Net profit The balance at Dec 31,2017 Assets (Resources) Change in equity statement for the year ended December 31, 2017 Capital Retained Earnings Total Statement of financial position Current assets Account name Account name Total current assets Noncurrent assets Account name Total noncurrent assets: Total assets For the year ended Dec 31,2017 The amount The amount The amount The amount Equation Liabilities and Equity Current liabilities Account named The amount Account named The amount Noncurrent liabilities B Account named 4 Total liabilities Equation 5 6 Equity 7 Account named The amount 8 Account named The amount 9 Total equity 30 Total liabilities and equity Equation Equation