QUESTION 14

The following data were taken from the adjusted trial balance of Janus Corporation.

Janus Corporation Adjusted Trial Balance Data December 31, 2021
Accounts Payable	$12,000
Accounts Receivable	13,000
Accumulated Depreciation-Building	5,500
Accumulated Depreciation-Equipment	9,500
Building	60,000
Common Stock	40,000
Cash	27,900
Copyrights	22,000
Dividends paid	5,500
Equipment	15,000
Land	25,000
Note Payable (10%, due in 5 years)	40,000
Office Supplies ending balance	1,400
Prepaid Insurance	3,000
Wages Payable	2,000
Service Revenue	85,000
Wages Expense	28,000
Utilities Expense	2,000
Depreciation Expense	5,000
Insurance Expense	2,000
Interest Expense	4,000

Requirement: Other Information: Office supplies beginning balance: 1900; office supplies purchased during the year: 2700. Retained earnings balance as of 1/1/21 was 23,000. Prepare a classified balance sheet in good form (classifying assets and laibilities as current and long-term) at December 31, 2021. (Ignore income taxes).

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