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Davin Hair Stylists Balance Sheet December 31, 2018 Assets Current Assets Cash Accounts Receivable Office Supplies Total Current Assets 1,100 1,900 600 3,600 Property, Plant, and Equipment Equipment Less: Accumulated Depreciation-Equipment Total Property, Plant, and Equipment 20,100 (2,500) 17,600 Total Assets 21,200 Liabilities Current Liabilities: Accounts Payable Interest Payable Notes Payable (long-term) Total Current Liabilities 900 600 3,300 4,800 Long-Term Liabilities Total Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity 10,400 6,000 Data Table Davin Hair Stylists Adjusted Trial Balance December 31, 2018 Balance Credit Account Title Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation Accounts Payable Interest Payable Notes Payable Common Stock Dividends Debit $1,100 1,900 600 20,100 $ 2,500 900 600 3,300 10,400 -Equipment Print Done Dividends Service Revenue Rent Expense Supplies Expense Depreciation Expense- Equipment Interest Expense Total 1,000 15,900 5,100 700 2,500 600 $ 33,600 $ 33,600 Print Done 1 Reference Davin Hair Stylists Statement of Retained Earnings Year Ended December 31, 2018 Retained Earnings, January 1,2018 Net income for the year 7,000 7,000 (1,000) 6,000 Dividends Retained Earnings, December 31, 2018 Print Done