Changes in retained earnings

Credit Debit Credit 5,500.00 207.00 2,200.00 303.00 Debit 51,788.64 15,515.00 4,761.00 4,400.00 202.00 1,974.00 19.93 19.93 204,850.00 3,414.17 3,414.17 80,000.00 190.48 190.48 15,000.00 10,374.00 10,374.00 Name Debit Cash 51,788.64 Accounts Receivable 10,015.00 0 Prepaid Insurance 4,968.00 1 Prepaid Rent 6,600.00 2 Office Supplies 505.00 13 Office Equip 1,974.00 14 Accum. Depr.-Office Equip 15 Computer Equip 204,850.00 16 Accum. Depr.-Computer Equip 17 Building Cost 80,000.00 18 Accum Depr Building 19 Land 15,000.00 20 Accounts Payable 21 Advanced Payments 22 Interest Payable 23 Salaries Payable 24 Income Taxes Payable 25 Mortgage Payable 26 Notes Payable 27 Capital Stock 28 Retained Earnings 29 Dividends 1,537.36 30 31 Computer & Consulting Revenue 32 Rent Expense 33 Salary Expense 1.670.00 34 Advertising Expense 425.00 35 Repairs & Maint Expense 1.215.00 36 Oil & Gas Expense 965.00 37 Supplies Expense 38 Interest Expense 39 Insurance Expense 40 Depreciation Expense 1,343.05 501.00 2.375.32 1,343,05 501.00 2,375.32 85,500.00 103,500.00 166 124.00 85,500.00 103,500.00 166 124.00 1,537.36 16,015.00 5,500.00 21,515.00 2,200.00 501.00 207.00 2,200.00 2.171.00 632.00 1.215.00 965.00 303.00 1,343,05 303.00 1,343.05 3,624 58 3.624.58 15,000.00 15,000.00 10,374.00 10,374.00 1,343.05 501.00 2,375.32 1,343.05 501.00 2,375.32 85,500.00 103,500.00 166,124.00 85,500.00 103,500.00 166, 124.00 1,537.36 1,537.36 16,015.00 5,500.00 21,515.00 Land Accounts Payable 1 Advanced Payments 2 Interest Payable 3 Salaries Payable 4 Income Taxes Payable 5 Mortgage Payable 26 Notes Payable 27 Capital Stock 228 Retained Earnings 29 Dividends 30 31 Computer & Consulting Revenue 32 Rent Expense 33 Salary Expense 34 Advertising Expense 35 Repairs & Maint. Expense 36 Oil & Gas Expense 37 Supplies Expense 38 Interest Expense 39 Insurance Expense 40 Depreciation Expense 41 Income Tax Expense 42 43 44 45 46 47 TOTAL 48 49 50 51 1,670.00 425.00 1.215.00 965.00 2,200.00 501.00 207.00 2,200.00 2,171.00 632.00 1.215.00 965.00 303.00 1,343.05 303.00 1,343.05 + + 3.624.58 2.375.32 3,624.58 2,375.32 381,513.00 381,513.00 16,053.95 16.053.95 394,856.95 394,856.95 chun Total Balance, Beginning of Period Net Income Dividends Balance, End of Period