My questions in the last 2 pictures

Worksheet For the Year Ended December 31, 2017 Statement of Financial Position Income Statement ount Account Titles Dr Cr. Dr Cr. No 101 112 130 157 158 201 212 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip Accounts Payable Salaries and Wages Payable Share Capital-Ordinary Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 267,000 324,000 84,000 840,000 180,000 60,000 66,000 360,000 430,800 311 320 332 400 210,000 1,680,000 48,000 90,000 64,800 810,000 622 722 726 732 39,000 _ Totals 1,051,800 1,680,000 1,725,000 1,096,800 628,200 1,680,000 1,680,000 1,725,000 1,725,000 Net Income 628,200_