Account No. 101 112 130 157 158 201 212 301 306 400 622 711 722 726 732 Worksheet For the Year Ended December 31, 2020 Income Statement Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Totals Net Income Dr. 1,800 3,200 2,000 30,200 1,600 Cr. 60,100 Balance Sheet Dr. 9,000 10,600 2,800 24,100 10,300 60,100 56,800 38,800 21,300 60,100 60,100 56,800 Cr. 4,300 8,900 2,300 20,000 35,500 21,300 56,800 BLOSSOM COMPANY Owner's Equity Statement For the Year Ended December 31, 2020 Owner's Capital, January 1 Add Drawings Add Net Income / (Loss) Owner's Capital, December 31 $ 20000 10300