Payments of cash:

Acquisition of equipment. . . . . . . . . .

$

206,400

Cash balance, August 1, 2015. . . . . . . .

$

0

Dividends. . . . . . . . . . . . . . . . . . . . .

2,300

Cash balance, August 31, 2015. . . . . . .

5,900

Retained earnings

Cash receipts:

August 1, 2015. . . . . . . . . . . . . . . . .

0

Issuance (sale) of stock to owners. . .

21,700

Retained earnings

Rent expense. . . . . . . . . . . . . . . . . . . .

1,900

August 31, 2015

189,100

Common stock. . . . . . . . . . . . . . . . . . .

21,700

Utilities expense. . . . . . . . . . . . . . . . . .

5,800

Equipment. . . . . . . . . . . . . . . . . . . . . .

206,400

Adjustments to reconcile net income

Office supplies. . . . . . . . . . . . . . . . . . .

7,300

to net cash provided by operations. . .

1,500

Accounts payable. . . . . . . . . . . . . . . . .

8,800

Salary expense. . . . . . . . . . . . . . . . . . .

78,400

Service revenue. . . . . . . . . . . . . . . .

277,500

From the above information; pls ans the below questions.

1) Assets

2a) Liabilities

2b) Stockholders' Equity