The completed financial statement columns of the worksheet for Bray Company are shown as follows:

BRAY COMPANY Worksheet For the Year Ended December 31, 2017
				Income Statement				Balance Sheet
Account No.		Account Titles		Dr.		Cr.		Dr.		Cr.
101		Cash						8,700
112		Accounts Receivable						10,600
130		Prepaid Insurance						2,600
157		Equipment						23,500
158		Accumulated DepreciationEquip.								4,300
201		Accounts Payable								8,800
212		Salaries and Wages Payable								2,200
301		Owners Capital								19,000
306		Owners Drawings						11,800
400		Service Revenue				59,500
622		Maintenance and Repairs Expense		1,400
711		Depreciation Expense		2,900
722		Insurance Expense		1,600
726		Salaries and Wages Expense		29,500
732		Utilities Expense		1,200
		Totals		36,600		59,500		57,200		34,300
		Net Income		22,900						22,900
				59,500		59,500		57,200		57,200