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Using the chart of accounts in Figure 2-1 (textbook) (attached at the end of this homework assignment), determine the changes to the balance sheet as a result of recording the over- and underbillings from Problem \# 1 above. CHLAT OF ACCOUHTS 110 Cesh 730 Fepais end Mailarance 120 Account Roocivabie-Tade 740 Fiel ard tutristion 181 Acrouns Receivabefieenton 750 Taes, Usentes, and hsurnce 150 hentary 7o Equifnent Costs Cragged b Enployos 140 Ceect and Profise in Eecese of Blingst 790 Equipnent Cods Claygd b Jots 150 Nctes Pecevatle I5s Die Ficm Cosstruttian Loaro 805 Averting 160 Prapad Expenses 806 Proroton 159 Oner Curent Assets 810 Car end Track Expenses 81: Conputer ard Cffice Furrizin 210 Bieling and land 812 Pepers ard Maintonanoe 220 Constuitor Equiprent Q19 Depraciation 200 Truoke end Autos B20 Erpbyee Wares ard Sehries 240 Ofice Eqaipnent 821 Erpbjee Berelts 250 Less Aca Deprucidion te2 Enpbyes Retremest 260 Capital Leases 823 Erpbyes Racruiting 299 Oner Asses Q24 Erpbyes fiaining e25 Erployos Taxs 310 Acosunis Payable-liade 830 insurance 311 Accouns Payable-fetertion 635 Tues ard Licenses 320 Bilinge in Excoss of Cods and Profts 64) Cffice Supples 330 Notes Payala 841 clica Purctese 340 Accusd Payrol 612 Clics Pert 311 Accusd Popabies 843 CHtea Ustities 342 Acousd laum B4t Fustage and Delivey 35. Acorued hounane \&5 Janiara and Cloaring 344 Accued Vaeition 845 Talaphone 350 Capital Leasts Payble e5) Chanitbe Coerritulions 960 Warrny Resones E55 Cuar and Mantersips 378 Ohar Curen Liabilies 86) Pupications and Subserpouns 330 Long-TermLiabilfies e6s logd and P ofosicnal Sarrizes B7) Iteals and Entetairnent 410 Capitalsock e75 Trivel 420 fetsined Eamings (6) Bank Feas 430 Cirent Feriod Net lnosne E81 lnterst Exparse 805 Bas Datts 5x Rovenco 891 Unaloated Labo: 892 Unalosated Naverals 610 Natailds 690 Wenanty Experse 620 Labon 898 Miscolaneois 630 Sutoortract 699 Ovenued Charged te vels 040 Equigment 630 Oher 910 Oher incorre 420 Oher Expease 710 Pent and Leose Peymente 960 heons Tax 720 Dapreciafion Using the chart of accounts in Figure 2-1 (textbook) (attached at the end of this homework assignment), determine the changes to the balance sheet as a result of recording the over- and underbillings from Problem \# 1 above. CHLAT OF ACCOUHTS 110 Cesh 730 Fepais end Mailarance 120 Account Roocivabie-Tade 740 Fiel ard tutristion 181 Acrouns Receivabefieenton 750 Taes, Usentes, and hsurnce 150 hentary 7o Equifnent Costs Cragged b Enployos 140 Ceect and Profise in Eecese of Blingst 790 Equipnent Cods Claygd b Jots 150 Nctes Pecevatle I5s Die Ficm Cosstruttian Loaro 805 Averting 160 Prapad Expenses 806 Proroton 159 Oner Curent Assets 810 Car end Track Expenses 81: Conputer ard Cffice Furrizin 210 Bieling and land 812 Pepers ard Maintonanoe 220 Constuitor Equiprent Q19 Depraciation 200 Truoke end Autos B20 Erpbyee Wares ard Sehries 240 Ofice Eqaipnent 821 Erpbjee Berelts 250 Less Aca Deprucidion te2 Enpbyes Retremest 260 Capital Leases 823 Erpbyes Racruiting 299 Oner Asses Q24 Erpbyes fiaining e25 Erployos Taxs 310 Acosunis Payable-liade 830 insurance 311 Accouns Payable-fetertion 635 Tues ard Licenses 320 Bilinge in Excoss of Cods and Profts 64) Cffice Supples 330 Notes Payala 841 clica Purctese 340 Accusd Payrol 612 Clics Pert 311 Accusd Popabies 843 CHtea Ustities 342 Acousd laum B4t Fustage and Delivey 35. Acorued hounane \&5 Janiara and Cloaring 344 Accued Vaeition 845 Talaphone 350 Capital Leasts Payble e5) Chanitbe Coerritulions 960 Warrny Resones E55 Cuar and Mantersips 378 Ohar Curen Liabilies 86) Pupications and Subserpouns 330 Long-TermLiabilfies e6s logd and P ofosicnal Sarrizes B7) Iteals and Entetairnent 410 Capitalsock e75 Trivel 420 fetsined Eamings (6) Bank Feas 430 Cirent Feriod Net lnosne E81 lnterst Exparse 805 Bas Datts 5x Rovenco 891 Unaloated Labo: 892 Unalosated Naverals 610 Natailds 690 Wenanty Experse 620 Labon 898 Miscolaneois 630 Sutoortract 699 Ovenued Charged te vels 040 Equigment 630 Oher 910 Oher incorre 420 Oher Expease 710 Pent and Leose Peymente 960 heons Tax 720 Dapreciafion