Problem I

The posi$-$closing trial balances of two proprietorships on January $1,2017,$ are presented below.

$\backslash$table$[[\backslash$table$[[$Cash$],[$Accounts receivable$],[$Allowance for dotbtful accounts$],[$Inventory$],[$Equipment$],[$Accumulated depreciation$-$equipment$],[$Notes payable$],[$Accounts payable$],[$Wonder$,$ capital$],[$Price$,$ capital$]],$Wonder Company,Price Company$],[$Dr$.,$Cr$.,$Dr$.,$Cr$.],[$$$9,500,,$$$6,000,],[15,000,$$$2,500,23,000,],[28,000,,17,000,$$$4,000$