manufactures wheelchairs for hospitals and clinics, the records of accounting balances in MN as of December 31, 2017 are shown below. With this information, prepare the Balance Sheet on the date indicated. 1. The company has a debit balance of 13,800 in cash, the debit balance of clients is 9,500, the original Share Capital is 181,700 and it has a credit balance of 32,800 in Accumulated earnings. Likewise, it has a credit balance with its suppliers of 9,800 and other accounts payable of 4,500, it has a credit balance of 3,800 for CTS and a debit balance of 1,200 for IGV. 2. The Machinery and Equipment owned by the company has an original value of 230000, its useful life is 8 years and its residual value is 54000, to date the age of the machine is 3 years. The machinery and equipment were acquired with an LP loan through Leasing whose principal balance at the end of the period is 92,000 and whose constant monthly installment is 4,290, with 460 corresponding to interest. 3. The company has a debit balance of 16,200 for stocks of materials and parts (aluminum, bolts, tires and others), for the manufacture of 30 wheelchairs and a debit balance of 13,000 in finished product for 20 chairs ready for sale . 4. The company owns 10,500 shares of Cartavio, whose acquisition value was 94500. I make a payment of 8200 for the insurance of machinery and equipment for the year 2017 and 4200 for the rent for the first quarter.

B. The Transactions made by the company in the first quarter of this year (2018), are given below. Valuing inventories through average cost. 1. Materials and parts were purchased for the manufacture of 50 chairs for the value of 27,400 (S / IGV), 50% was paid in cash. During the period, materials and parts were used to manufacture 70 chairs and manufacturing costs (M.O., Energy and others) were incurred, the value of 7,800 of which 5,000 are pending payment as Remuneration Payable. 2. 35 Wheelchairs were sold to clinics and hospitals for 40 wheelchairs at 900 units (S / IGV), 80% in cash received. In addition, 17,500 were paid to our suppliers of materials and parts, to other 3,640 creditors, and a deposit of CTS for the amount of 3,800 was made to the bank. 3. Payments were received from customers for 18,000, workers were paid 3,800, for internet and mobile and landline services 250, for security service 1,000 and administrative and sales personnel 3,500, and the rent was paid the following month. 4. The company received dividends for its 6,400 shares in cash and 500 shares whose listing is 8 per share. 5. The company decides and sells 1,200 shares at the current market price, receives a deposit in your bank account. Apply the LIFO method for its valuation and consider that the sale price is free of commissions applied by the BVL for the sale of securities. 6. On March 31, 4 chairs were sold in cash at 1,121 units (I / IGV). The bank was paid for the loan, depreciation and other corresponding charges were applied. Prepare the Balance Sheet and Income Statement at the end of the First quarter March 31, 2018, based on the information provided.