Statement of Owner's Equity The capital account for Autumn Chou, Including an additional Investment, and a partial work sheet are shown. GENERAL LEDGER ACCOUNT Autumn Chou, Capital ACCOUNT NO. 311 BALANCE DATE ITEN POST. REF.DEBIT CREDIT DEBIT CREDIT 20- Jan. 1 Balance 18 31 1,500.00 5,043.00 6,543.00 Autumn's Home Designs Work Sheet (Partial) For Month Ended January 31, 20- Income Statement Balance Sheet ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT Cash 3,300.00 Accounts Receivable 1,700.00 Supplies 1,000.00 Prepaid Insurance 900.00 Office Equipment 2,400.00 Accum. Depr.-Office Equipment 60.00 Accounts Payable Wages Payable 2,000.00 190.00 Autumn Chou, Capital Autumn Chou, Drawing 6,543.00 1,150.00 Design Fees 4,800.00 Wages Expense 1,950.00 Advertising Expense 19.00 Rent Expense 600.00 Supplies Expense 220.00 Phone Expense 95.00 Electricity Expense 55.00 Insurance Expense 70.00 Gas and Od Expense 34.00 Depr. Expense-Office Equipment 60.00 Miscellaneous Expense 40.00 Net Income 3,143.00 4,800.00 10,450.00 8,793.00 1,657.00 1,657.00 4,800.00 4,800.00 10,450.00 10,450.00