Exercise 2 (a, b). Distribute balance accounts between the five groups of balance accounts using the chart of accounts and the balance form. To prepare a balance sheet in accordance with the scheme of balance sheet accounts. a) ABC, LLC December 31, 2021 Amount, Balance accounts Raw materials 5800 Production buildings 0 000 3. Production materials 320 Industrial vehicles 12 500 S. Bank loan 45 320 Retained earnings for the reporting year 17 020 Share capital 120 00 Work in progress 300 . Current account in the Luminor Bank 18620 340 10. Reserves specified by law 11. Trade receivables 12 Debts to suppliers 13. Cash O NOO 19 820 050 14. Equipment and machinery 15. Finished products 16. Car 320 1700 so 090 b) Ralance accounts 1. Finished products Production buildings Share capital Car S. Bank loan Production and economic inventory Debts to suppliers Work in progress 9. Cash 10. Raw materials 11. Trade receivables ABC, LLC December 31, 2021 Amount, LO 740 70 000 1168 000 500 33 480 320 220 660 14 620 117000 5500 3. Production materials 320 Industrial vehicles 12 500 5. Bank loan 45 320 Retained comings for the reporting year, 7020 Share capital 120 000 Work in progress 300 p. Current account in the Luminor Bank 18 620 10. Reserves specified by law 340 11. Trade receivables PO DO 12. Debts to suppliers 19 20 13. Cash 050 14. Equipment and machinery 15. Finished products 18 320 700 116. Car 30-090 b) ABC, LLC December 31, 2021 Halance accounts Amount, 1. Finished products 110720 2. Production buildings 70 000 3. Share capital 1168 000 4 Car h 500 S. Bank loan 13480 Production and economie inventary 7320 Debts to suppliers 720 Work in progress Cash 14 620 10. Raw materials 17 000 11. Trade receivables 13500 12. Administrative building 1000 13. Current account in the Luminor Bank 60 14. Production materih 13 920 16. Indiastrial vehicles bi 500 18. Retained earnings for the reporting year 4580