Selected ledger account balances for Business Solutions follow For Three Months For Three Months Ended December 31, Ended March 31, 2018 2017 $ 8,000 Office equipment Accumulated depreciation-Office equipment Computer equipment Accumulated depreciation-Computer equipment Total revenue Total assets $ 8,000 800 20,000 2,500 44, 000 120,268 400 20,000 1,250 31,284 83,460