Happy Hour Holidays provided the following information:

Cash at Bank $9,000	Accounts Receivable $26,000	Cost of Sales $26,000
Plant and Equipment (P&E) $92,000	Accounts Payable $26,000	Rent expenses $40,000
Accumulated Depreciation (P&E) $10,000	Inventory $4000	Sales Revenue $106,000
Depreciation expense $10,000	Service Revenue $36,500	Capital H.Happy $30,000
Bank Loan (5 years) $40,000	Wages expenses $46,500	Drawings - H. Happy $5,000

Choose each line from the drop down menu to complete the Balance Sheet.

Please note the following:

Current Assets must be in order of Liquidity

Non-current Assets must be in order of highest to lowest, any contra assets must follow the asset to which they relate.

Equity must be in order of Owners opening claim, then any increases in equity then any decreases in equity.

Assets

Current Assets

1-

2-

3-

Total Current Assets $ 39,000

Non-Current Assets

1-

2-

Total Non-Current Assets $ 82,000

Total Assets $121,000

Liabilities

Current Liabilities

1-

Total Current Liabilities $ 26,000

Non-Current Liabilities

1-

Total Non-current Liabilities$ 40,000

Total Liabilities $ 66,000

1-

Owner's Equity

1-

2-

3-

Total Owner's Equity $ 55,000