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create a balance sheet using this information begin{tabular}{|c|c|c|c|c|c|c|c|c|} hline 75 & multicolumn{4}{|c|}{ Prepsid insurance } & multicolumn{4}{|c|}{ Notes Payabie } hline & multicolumn{2}{|c|}{ Debit

create a balance sheet using this information
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\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline 75 & \multicolumn{4}{|c|}{ Prepsid insurance } & \multicolumn{4}{|c|}{ Notes Payabie } \\ \hline & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hlinen & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline nes & 200ec & $500.00 & & & & & 9-Dec & $300.00 \\ \hline 79 & & & 4 & & & & & \\ \hline \multicolumn{9}{|l|}{8} \\ \hline \multicolumn{9}{|l|}{81} \\ \hline \multicolumn{9}{|l|}{8} \\ \hline \multicolumn{9}{|l|}{8483} \\ \hline 84 & & & & & & & & \\ \hline \multicolumn{9}{|l|}{85} \\ \hline 86 & Bal. & & & & Bal. & & & \\ \hline 87 & & & & & & & & \\ \hline & \multicolumn{4}{|c|}{ Sales Revenue. } & \multicolumn{4}{|c|}{ Sgles Retum and Allownces } \\ \hline 89 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|r|}{ Debit } & \multicolumn{2}{|c|}{ Gedit } \\ \hline 90 & Date & Ant & Date & Amt & Date & Amt & Date & Amt \\ \hline 91 & & & 29.Dec & 5.700 .00 & 30-Dec & s 200.00 & & \\ \hline \multicolumn{9}{|l|}{92} \\ \hline \multicolumn{9}{|l|}{93} \\ \hline 94 & & & & & & & & \\ \hline \multicolumn{9}{|l|}{95} \\ \hline \multicolumn{9}{|l|}{96} \\ \hline \multicolumn{9}{|l|}{97} \\ \hline \multicolumn{9}{|l|}{98} \\ \hline 99 & Eal. & & & & Eal. & & & \\ \hline 100 & & & & & & & & \\ \hline 101 & \multicolumn{4}{|c|}{ Sglaries and Whe crperse } & \multicolumn{4}{|c|}{ Beat trasene } \\ \hline 102 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Gedit } & & pebit & & edit \\ \hline 103 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 100 & 14 Dec & $2,500.00 & & & 21-Dec & $1,000.00 & & \\ \hline 105 & & & & & & & & \\ \hline 106 & & & & & & & & \\ \hline 107 & & & & & & & & \\ \hline 108 & & & & & & & & \\ \hline 109 & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|r|} \hline D. & \multicolumn{2}{|c|}{ Statement of Retained Earnings } \\ \hline 2 & For the year ending December 31, & \\ \hline 3 & & \\ \hline 4 & Retained Earnings - January 1222 & $0 \\ \hline 5 & Add: Net Loss & ($2,240) \\ \hline 6 & & \\ \hline 7 & Less: Dividends & $500 \\ \hline 8 & Retained Earnings - December 312022 & ($2,740) \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline D. 36 & \multicolumn{4}{|c|}{ Dividench } \\ \hline 37 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 38 & Date & Amt & \multirow[t]{2}{*}{ Date } & \multirow[t]{2}{*}{ Amt } \\ \hline 39 & 23.Dec & \$ 500.00 & & \\ \hline 40 & & & & \\ \hline 41 & & & & \\ \hline 42 & & & & \\ \hline 43 & & & & \\ \hline 44 & & & & \\ \hline 45 & & & & \\ \hline 46 & & & & \\ \hline 47 & Bal. & & & \\ \hlinec48 & & & & \\ \hline 49 & \multicolumn{4}{|c|}{ Land } \\ \hline 50 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 51 & Date & Amt & Date & Amt \\ \hline 52 & 15- Dec & $9,000.00 & & \\ \hline 53 & & & & \\ \hline 54 & & & & \\ \hline 55 & & & & \\ \hline 56 & & & & \\ \hline 57 & & & & \\ \hline 58 & & & & \\ \hline 59 & & & & \\ \hline 60 & Bal. & & & \\ \hline 61 & & & & \\ \hline 62 & \multicolumn{4}{|c|}{ Sales Doscounts } \\ \hline 63 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 6 & Date & Amt & Date & Amt \\ \hline 65 & 31-Dec & \$ 200.00 & & \\ \hline 66 & & & & \\ \hline 67 & & & & \\ \hline 63 & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Unearned Service Rewenue } \\ \hline \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline Date & Amt & Date & Amt \\ \hline & & 22-Dec & \$ 1,100.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account & Debit & Credit \\ \hline Cash & $56,500.00 & $41,300.00 \\ \hline Accounts Receivable & $5,200.00 & $3,700.00 \\ \hline Equipment & $8,000.00 & \\ \hline Common Stock & & $50,000.00 \\ \hline Dividends & $500.00 & \\ \hline Unearned Service Revenue & & $1,100 \\ \hline Land & $9,000.00 & \\ \hline Buildings & $14,000.00 & \\ \hline Sales Discounts & $200.00 & \\ \hline Service Revenue & & $1,500.00 \\ \hline Prepaid Insurance & $500.00 & \\ \hline Notes Payable & & $300.00 \\ \hline Sales Revenue & $3,700.00 & \\ \hline Sales Returns and Allowances & $200.00 & \\ \hline Salaries and Wage Expense & $2,500.00 & \\ \hline Rent Expense & $1,000.00 & \\ \hline Advertizing Expense & $700.00 & \\ \hline Interest Expense & $100.00 & \\ \hline Depreciation Expense & $140.00 & \\ \hline Accumulated Depreciation- Equipment & & $140.00 \\ \hline Total & & $98,040.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline D. 5 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 6 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 7 & 1-Dec & $2,000,00 & & & & & 1-Dec & $2,000.00 \\ \hline 8 & 1-Dec & $0,000,00 & & & 8-Dec & 1,500.00 & & \\ \hline 9 & & & 4-Dec & $6,000.00 & 29-Dec & 3,700.00 & & \\ \hline 10 & 9. Dec & $300.00 & & & & & 30-Dec & $200.00 \\ \hline 11 & & & 14-Dec & $2,500.00 & & & 31-Dec & $1,500.00 \\ \hline 12 & & & 15-Dec & $30,000.00 & & & & \\ \hline 13 & 17-Dec & $1,800.00 & & & & & & \\ \hline 14 & & & 20-Dec & \$ 500.00 & & & & \\ \hline 15 & & & 21-Dec & $1,000,00 & & & & \\ \hline 16 & 22-Dec & $1,100.00 & & & & & & \\ \hlineC17 & & & 23-Dec & $500.00 & & & & \\ \hline 18 & & & 25-Dec & s 700,00 & & & & \\ \hline 19 & & & 27.Dec & $100.00 & & & & \\ \hline 20 & 31-Dec & \$ 1,300,00 & & & & & & \\ \hline 21 & Bal. & $56,500.00 & & $41,300.00 & Bal. & $5,200,00 & & $3,700.00 \\ \hline 22 & & & & & & & & \\ \hline 23 & & Equip & ment & & & Commo & nstock & \\ \hline 24 & De: & bit & & edit & & ebit & & edit \\ \hline 25 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 26 & 4-Dec & 51,000.00 & & & & & 1-Dec & $50,000.00 \\ \hline 27 & 15-Dec & $7,000.00 & & & & & & \\ \hline 28 & & & & & & & & \\ \hline 29 & & & & & & & & \\ \hline 30 & & & & & & & & \\ \hline 31 & & & & & & & & \\ \hline 32 & & & & & & & & \\ \hline 33 & & & & & & & & \\ \hline 34 & Bal. & & & & Bal. & & & \\ \hline 35 & & & & & & & & \\ \hline 36 & & Divid & sends. & & & Uneamed Sen & vice. Revenue & \\ \hline 37 & Deb & bit. & Cre & edit & & ebit & & edit \\ \hline 38 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 39 & 23-Dec & $500.00 & & & & & 22-Der & 5110 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ D. 113} \\ \hline 124 & \multicolumn{4}{|c|}{ Advertising Expense } & \multicolumn{4}{|c|}{ Interest Expense } \\ \hline 115 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 116 & 5 Date & Amt & \multirow[t]{2}{*}{ Date } & \multirow[t]{2}{*}{ Amt } & Date & Amt & \multirow[t]{2}{*}{ Date } & Amt \\ \hline 117 & 25-Dec & =$700.00 & & & 27-Dec & 100.00 & & \\ \hline \multicolumn{9}{|l|}{118} \\ \hline \multicolumn{9}{|c|}{119} \\ \hline \multirow{2}{*}{\multicolumn{9}{|c|}{\begin{tabular}{l} 120 \\ 121 \end{tabular}}} \\ \hline & & & & & & & & \\ \hline \multicolumn{9}{|l|}{122} \\ \hline \multicolumn{9}{|l|}{123} \\ \hline \multicolumn{9}{|c|}{124} \\ \hline 125 & Bal. & & & & Bal. & & & \\ \hline \multicolumn{9}{|c|}{S126} \\ \hline \multicolumn{9}{|l|}{127} \\ \hline 128 & \multicolumn{4}{|c|}{ Depreciation Expense } & \multicolumn{4}{|c|}{ Acsulmulated Depreciation-Equipment } \\ \hline 120 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 130 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 131 & 31-Dec & $140.00 & & & & & 31. Dec & $140.00 \\ \hline 132 & & & & & & & & \\ \hline 133 & & & & & & & & \\ \hline 134 & & & & & & & & \\ \hline 135 & & & & & & & & H \\ \hline 136 & & & & & & & & \\ \hline 139 & & & & & & & & \\ \hline 138 & & & & & & & & \\ \hline 139 & Bal. & & & & Bal. & & & \\ \hline 100 & & & & & & & & \\ \hline 141 & & & & & & & & \\ \hline 142 & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline Revenues & 3,700 \\ \hline Sales Revenue & 1,500 \\ \hline Service Revenue & 2,200 \\ \hline Total Revenues & \\ \hline & \\ \hline Expenses & 140 \\ \hline Depreciation Expense & 2,500 \\ \hline Salaries and Wage Expense & 100 \\ \hline Interest Expense & 1,000 \\ \hline Rent Expense & 700 \\ \hline Advertising Expense & 4,440 \\ \hline Total Expenses & 2,240 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline 75 & \multicolumn{4}{|c|}{ Prepsid insurance } & \multicolumn{4}{|c|}{ Notes Payabie } \\ \hline & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hlinen & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline nes & 200ec & $500.00 & & & & & 9-Dec & $300.00 \\ \hline 79 & & & 4 & & & & & \\ \hline \multicolumn{9}{|l|}{8} \\ \hline \multicolumn{9}{|l|}{81} \\ \hline \multicolumn{9}{|l|}{8} \\ \hline \multicolumn{9}{|l|}{8483} \\ \hline 84 & & & & & & & & \\ \hline \multicolumn{9}{|l|}{85} \\ \hline 86 & Bal. & & & & Bal. & & & \\ \hline 87 & & & & & & & & \\ \hline & \multicolumn{4}{|c|}{ Sales Revenue. } & \multicolumn{4}{|c|}{ Sgles Retum and Allownces } \\ \hline 89 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|r|}{ Debit } & \multicolumn{2}{|c|}{ Gedit } \\ \hline 90 & Date & Ant & Date & Amt & Date & Amt & Date & Amt \\ \hline 91 & & & 29.Dec & 5.700 .00 & 30-Dec & s 200.00 & & \\ \hline \multicolumn{9}{|l|}{92} \\ \hline \multicolumn{9}{|l|}{93} \\ \hline 94 & & & & & & & & \\ \hline \multicolumn{9}{|l|}{95} \\ \hline \multicolumn{9}{|l|}{96} \\ \hline \multicolumn{9}{|l|}{97} \\ \hline \multicolumn{9}{|l|}{98} \\ \hline 99 & Eal. & & & & Eal. & & & \\ \hline 100 & & & & & & & & \\ \hline 101 & \multicolumn{4}{|c|}{ Sglaries and Whe crperse } & \multicolumn{4}{|c|}{ Beat trasene } \\ \hline 102 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Gedit } & & pebit & & edit \\ \hline 103 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 100 & 14 Dec & $2,500.00 & & & 21-Dec & $1,000.00 & & \\ \hline 105 & & & & & & & & \\ \hline 106 & & & & & & & & \\ \hline 107 & & & & & & & & \\ \hline 108 & & & & & & & & \\ \hline 109 & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|r|} \hline D. & \multicolumn{2}{|c|}{ Statement of Retained Earnings } \\ \hline 2 & For the year ending December 31, & \\ \hline 3 & & \\ \hline 4 & Retained Earnings - January 1222 & $0 \\ \hline 5 & Add: Net Loss & ($2,240) \\ \hline 6 & & \\ \hline 7 & Less: Dividends & $500 \\ \hline 8 & Retained Earnings - December 312022 & ($2,740) \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline D. 36 & \multicolumn{4}{|c|}{ Dividench } \\ \hline 37 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 38 & Date & Amt & \multirow[t]{2}{*}{ Date } & \multirow[t]{2}{*}{ Amt } \\ \hline 39 & 23.Dec & \$ 500.00 & & \\ \hline 40 & & & & \\ \hline 41 & & & & \\ \hline 42 & & & & \\ \hline 43 & & & & \\ \hline 44 & & & & \\ \hline 45 & & & & \\ \hline 46 & & & & \\ \hline 47 & Bal. & & & \\ \hlinec48 & & & & \\ \hline 49 & \multicolumn{4}{|c|}{ Land } \\ \hline 50 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 51 & Date & Amt & Date & Amt \\ \hline 52 & 15- Dec & $9,000.00 & & \\ \hline 53 & & & & \\ \hline 54 & & & & \\ \hline 55 & & & & \\ \hline 56 & & & & \\ \hline 57 & & & & \\ \hline 58 & & & & \\ \hline 59 & & & & \\ \hline 60 & Bal. & & & \\ \hline 61 & & & & \\ \hline 62 & \multicolumn{4}{|c|}{ Sales Doscounts } \\ \hline 63 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 6 & Date & Amt & Date & Amt \\ \hline 65 & 31-Dec & \$ 200.00 & & \\ \hline 66 & & & & \\ \hline 67 & & & & \\ \hline 63 & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Unearned Service Rewenue } \\ \hline \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline Date & Amt & Date & Amt \\ \hline & & 22-Dec & \$ 1,100.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account & Debit & Credit \\ \hline Cash & $56,500.00 & $41,300.00 \\ \hline Accounts Receivable & $5,200.00 & $3,700.00 \\ \hline Equipment & $8,000.00 & \\ \hline Common Stock & & $50,000.00 \\ \hline Dividends & $500.00 & \\ \hline Unearned Service Revenue & & $1,100 \\ \hline Land & $9,000.00 & \\ \hline Buildings & $14,000.00 & \\ \hline Sales Discounts & $200.00 & \\ \hline Service Revenue & & $1,500.00 \\ \hline Prepaid Insurance & $500.00 & \\ \hline Notes Payable & & $300.00 \\ \hline Sales Revenue & $3,700.00 & \\ \hline Sales Returns and Allowances & $200.00 & \\ \hline Salaries and Wage Expense & $2,500.00 & \\ \hline Rent Expense & $1,000.00 & \\ \hline Advertizing Expense & $700.00 & \\ \hline Interest Expense & $100.00 & \\ \hline Depreciation Expense & $140.00 & \\ \hline Accumulated Depreciation- Equipment & & $140.00 \\ \hline Total & & $98,040.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline D. 5 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 6 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 7 & 1-Dec & $2,000,00 & & & & & 1-Dec & $2,000.00 \\ \hline 8 & 1-Dec & $0,000,00 & & & 8-Dec & 1,500.00 & & \\ \hline 9 & & & 4-Dec & $6,000.00 & 29-Dec & 3,700.00 & & \\ \hline 10 & 9. Dec & $300.00 & & & & & 30-Dec & $200.00 \\ \hline 11 & & & 14-Dec & $2,500.00 & & & 31-Dec & $1,500.00 \\ \hline 12 & & & 15-Dec & $30,000.00 & & & & \\ \hline 13 & 17-Dec & $1,800.00 & & & & & & \\ \hline 14 & & & 20-Dec & \$ 500.00 & & & & \\ \hline 15 & & & 21-Dec & $1,000,00 & & & & \\ \hline 16 & 22-Dec & $1,100.00 & & & & & & \\ \hlineC17 & & & 23-Dec & $500.00 & & & & \\ \hline 18 & & & 25-Dec & s 700,00 & & & & \\ \hline 19 & & & 27.Dec & $100.00 & & & & \\ \hline 20 & 31-Dec & \$ 1,300,00 & & & & & & \\ \hline 21 & Bal. & $56,500.00 & & $41,300.00 & Bal. & $5,200,00 & & $3,700.00 \\ \hline 22 & & & & & & & & \\ \hline 23 & & Equip & ment & & & Commo & nstock & \\ \hline 24 & De: & bit & & edit & & ebit & & edit \\ \hline 25 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 26 & 4-Dec & 51,000.00 & & & & & 1-Dec & $50,000.00 \\ \hline 27 & 15-Dec & $7,000.00 & & & & & & \\ \hline 28 & & & & & & & & \\ \hline 29 & & & & & & & & \\ \hline 30 & & & & & & & & \\ \hline 31 & & & & & & & & \\ \hline 32 & & & & & & & & \\ \hline 33 & & & & & & & & \\ \hline 34 & Bal. & & & & Bal. & & & \\ \hline 35 & & & & & & & & \\ \hline 36 & & Divid & sends. & & & Uneamed Sen & vice. Revenue & \\ \hline 37 & Deb & bit. & Cre & edit & & ebit & & edit \\ \hline 38 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 39 & 23-Dec & $500.00 & & & & & 22-Der & 5110 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ D. 113} \\ \hline 124 & \multicolumn{4}{|c|}{ Advertising Expense } & \multicolumn{4}{|c|}{ Interest Expense } \\ \hline 115 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 116 & 5 Date & Amt & \multirow[t]{2}{*}{ Date } & \multirow[t]{2}{*}{ Amt } & Date & Amt & \multirow[t]{2}{*}{ Date } & Amt \\ \hline 117 & 25-Dec & =$700.00 & & & 27-Dec & 100.00 & & \\ \hline \multicolumn{9}{|l|}{118} \\ \hline \multicolumn{9}{|c|}{119} \\ \hline \multirow{2}{*}{\multicolumn{9}{|c|}{\begin{tabular}{l} 120 \\ 121 \end{tabular}}} \\ \hline & & & & & & & & \\ \hline \multicolumn{9}{|l|}{122} \\ \hline \multicolumn{9}{|l|}{123} \\ \hline \multicolumn{9}{|c|}{124} \\ \hline 125 & Bal. & & & & Bal. & & & \\ \hline \multicolumn{9}{|c|}{S126} \\ \hline \multicolumn{9}{|l|}{127} \\ \hline 128 & \multicolumn{4}{|c|}{ Depreciation Expense } & \multicolumn{4}{|c|}{ Acsulmulated Depreciation-Equipment } \\ \hline 120 & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } & \multicolumn{2}{|c|}{ Debit } & \multicolumn{2}{|c|}{ Credit } \\ \hline 130 & Date & Amt & Date & Amt & Date & Amt & Date & Amt \\ \hline 131 & 31-Dec & $140.00 & & & & & 31. Dec & $140.00 \\ \hline 132 & & & & & & & & \\ \hline 133 & & & & & & & & \\ \hline 134 & & & & & & & & \\ \hline 135 & & & & & & & & H \\ \hline 136 & & & & & & & & \\ \hline 139 & & & & & & & & \\ \hline 138 & & & & & & & & \\ \hline 139 & Bal. & & & & Bal. & & & \\ \hline 100 & & & & & & & & \\ \hline 141 & & & & & & & & \\ \hline 142 & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline Revenues & 3,700 \\ \hline Sales Revenue & 1,500 \\ \hline Service Revenue & 2,200 \\ \hline Total Revenues & \\ \hline & \\ \hline Expenses & 140 \\ \hline Depreciation Expense & 2,500 \\ \hline Salaries and Wage Expense & 100 \\ \hline Interest Expense & 1,000 \\ \hline Rent Expense & 700 \\ \hline Advertising Expense & 4,440 \\ \hline Total Expenses & 2,240 \\ \hline \end{tabular}

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