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Selected financial information for Wildhorse as at December 31, 2021, follows: $210.000 Land Accounts payable Accounts receivable 190.000 Accumulated depreciation-building 77.000 258000 Licences Long-term equity

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Selected financial information for Wildhorse as at December 31, 2021, follows: $210.000 Land Accounts payable Accounts receivable 190.000 Accumulated depreciation-building 77.000 258000 Licences Long-term equity investments Marte payable $105.000 59.000 47,000 222.000 54.000 Building Cash Goodwill 15.500 37.000 17.000 92.400 Notes payable Prepaid expenses Salaries payable 900 Interest payable Chrowder capital Suplies 28,500 10.000 27.500 Uncanned revenue Additional information: 1 All accounts have normal balances. 2 $17,000 of the mortgage payable will be paid before December 31, 2022 3. The notes payable are payable on May 17, 2022 Prepare a classified balance sheet. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment.) WILDHORSE Balance Sheet Selected T accounts for Cullumber Esthetics on August 31, 2021, are as follows: B. Cullumber, Capital B. Cullumber, Drawings Aug. 1 Bal. 9,000 Aug. 15 2,500 10 2,800 25 2,800 Aug. 31 Bal 11,800 Aug. 31 Bal. 5,300 Income Summary 7,800 Aug, 31 1 5,000 Aug. 31 Bal.7.200 Aug 31 Prepare a statement of owner's equity for the month ended August 2021. (List items that increase owner's equity first.) CULLUMBER ESTHETICS Statement of Owner's Equity

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