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Cash $ 15,000 Accounts payable $ 30,603 Supplies 8,000 Accounts receivable ( 9,472 ) Equipment 46,000 Owners capital 60,869 Owners drawings 13,000 Total liabilities and

Cash

$ 15,000

Accounts payable

$ 30,603

Supplies

8,000

Accounts receivable

( 9,472)

Equipment

46,000

Owners capital

60,869

Owners drawings

13,000

Total liabilities and owners equity

$ 82,000

Total assets

$ 82,000

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