Supplies 1,300 1,800 12/1 Bal 12/15 Equipment 25,300 25,300 12/1 Bal 12/31 Bal Accumulated Depreciation-Equipment 12/1 Bal 2,530 Accounts Payable 4,500 8,800 4,500 12/23 8,800 12/1 Bal 12/13 12/31 Bal Salaries and Wages Payable 1,100 12/1 Bal 12/6 1,100 Common Stock 12/1 Bal 12/31 Bal 30,000 30,000