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Requirement 1 total of debit column on 31 deccember 2014 Land + Equipment + Cash + Accounts Receivable + Building 100000 + 80000 + 40000

Requirement 1

total of debit column on 31 deccember 2014

Land + Equipment + Cash + Accounts Receivable + Building

100000 + 80000 + 40000 + 50000 + 120000

= $ 390000

Requirement 2

total of debit column on January 3, 2015

Land + Equipment + Cash + Accounts Receivable + Building

100000 + 80000 + 45000 + 25000 + 120000

= $ 370000

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