The account balances of Wilson Towing Service, Inc., at June 30, 2012 are shown below.

1. What does the balance sheet report financial position or operating results?
2. Which financial statement reports the other accounts listed for the business?

Equipment	$13, 600	Service Revenue	$11,200
Supplies	$900	Accounts Receivable	$6, 200
Notes Payable	$6,900	Accounts Payable	$3,000
Rent Expense	$550	Common Stock	$4,950
Cash	$2,900	Salary Expense	$1,900