On January 1, 2015, Dr. Kurt Rutherford started a new professional

corporation, Kurt Rutherford, P.C., to practice medicine with an initial

investment of $100,000. On December 31, 2015 the accounting records

contained the following amounts:

Accounts Payable	$2,000
Accounts Receivable	6,200
Cash	48,100
Capital Stock, $10 par	100,000
Office Equipment	65,000
Accumulated Depreciation	5,000
Inventory	3,500
Retained Earnings	5,800
Notes Payable (Short-Term)	10,000

Prepare an unclassified balance sheet at December 31, 2015. A heading is required.

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