The bookkeeper of Latsch Company, which has an accounting year ending December 31, made the following errors: 

Collected ₱1,000 to a customer was received on December 29, 20x0, but not recorded until the date of its deposit in the bank, January 4, 20x1. 

A supplier's ₱1,600 invoice for inventory items received in December 20x0 was not recorded until January 20x1. (Inventories at December 31, 20x0 and 20x1, were stated correctly, based on physical count.) 

 Depreciation for 20x0 was understated by ₱900. In September 20x0, a ₱200 invoice for office supplies was charged to the Utilities Expense account. Office supplies are expensed as purchased. 

 December 31, 20x0, sales on account of ₱3,000 were recorded in January 20x1.  Assume that no other errors have occurred and that no correcting entries have been made. Ignore income taxes.

 9. Assume the same facts as above. Working capital at December 31, 20x0, was?

 10. Assume the same facts as above. Total assets at December 31, 20x0, were?