Cash $ 20,000 Accounts receivable Refinishing Supplies 5,000 16,000 Tools 65,000 Accumulated Depreciation, tools $ 12,000 Accounts payable 4,000 Mark Madman, capital 4,000 Mark Madman, withdrawals 1,000 Fees earned 100,000 Wages expense 5,000 Supplies expense 500 Depreciation expense 3,000 Utilities expense 500 Rental Expense 4,000 Total $ 120,000 S 120,000