HELP started the year with the following account balances (shown in alphabetical order):

Accounts Receivable $300,000

Cash 135,000

Accounts Payable 0

Equipment 70,000

Line of Credit 100,000

Permanently Restricted Net Assets 167,000

Supplies 7,000

Temporarily Restricted Net Assets 50,000

Unrestricted Net Assets 125,000

Wages Payable 70,000

Record these opening balances and the transactions from Problem 9-27 in a worksheet similar to Exhibit 9-4.