Instructions Cash 57.000 57.000 Accounts Receivable 106,600 106,600 Supplies 11,800 6,500 5,300 Land 775,000 775,000 Office Equipment 517,000 517.000 Accumulated Depreciation 30,500 5,400 35,900 20,500 20,500 Accounts Payable Salaries Payable 2,800 2,800 Common Stock 100,000 100,000 1,184,000 1,184,000 Retained Earnings Dividends 20,000 20,000 351,500 351,500 Fees Eamed 2,800 190,800 188,000 Salary Expense 6,500 6,500 Supplies Expense 5,400 5,400 Depreciation Expense 11,100 11,100 Miscellaneous Expense 1,694,700 Total 1,686,500 1,686,500 14.700 14,700 1,694,700 Demo Consulting Income Statement