Prepare the worksheet, income statement, statement of owner's equity and balance sheet using the following information.

Account Balances of Cross Lumber

Account No.
110	Cash	1300
111	Accounts Receivable	1280
112	Merchandise Inventory	4300
113	Lumber Supplies	267
114	Prepaid Insurance	209
121	Lumber Equipment	3300
122	Acc. Dep. Lumber Equipment	530
220	Accounts Payable	1200
221	Wages Payable	-
330	J. Cross, Capital	5761
331	J. Cross, Withdrawls	2700
332	Income Summary	-
440	Sales	23200
441	Sales Returns and Allowances	230
550	Purchases	14500
551	Purchases Discount	325
552	Purchases Returns and Allowances	340
660	Wages Expense	2120
661	Advertising Expense	370
662	Rent Expense	780
663	Dep. Exp., Lumber Equipment	-
664	Lumber Supplies Expense	-
665	Insurance Expense	-

a./b. Merchandise inventory, Dec. 31 $4700

c. Lumber supplies on hand, Dec. 31 $75

d. Insurance expired $120

e. Depreciation for the year $210

f. Accrued wages on Dec. 31 $135