ounting Principles, 12e PRINCIPLES (AC 1101/12 Sheet May 31, 2017 Cash (1,000) Salaries and wages payable 34,000 A. Jamison, capital 20,000 S. Moyer, capital (5,000) P. Roper, capital 26,500 3,500 32,000 22,750 $100,000 Total $100,000 3. Liabilities were paid in full 4. P. Roper paid his capital deficiency. of