Dec. 31, 2017 $ 48,372 5,668 BUSINESS SOLUTIONS Comparative Balance Sheets December 31, 2017, and March 31, 2018 Mar. 31, 2018 Assets Cash 68,057 Accounts receivable 22,867 Inventory 704 Computer supplies 2,005 Prepaid Insurance 1,110 Prepaid rent 825 Total current assets 95,568 Office equipment 8,000 Accumulated depreciation Office (800) equipment Computer equipment 20,000 Accumulated depreciation-Computer (2,500) equipment Total assets $ 120,268 Liabilities and Equity Accounts payable Wages payable 875 Unearned computer service revenue Total current liabilities 875 Equity Common stock 98,000 Retained earnings 21,393 Total liabilities and equity $ 120,268 580 1,665 825 57,110 8,000 (400) 20,000 (1,250) 83,460 $ $ 1,100 500 1,500 3,100 73,000 7,360 83,460 $ Required