The following items are taken from the financial statements of the Wentworth Service for the year ending December 31, 2020

and wages

200 Accounts payable 102 Accounts receivable 150 Accumulated depreciation equipment 650 Advertising expense 100-Cash 300 Owners capital 305-Owners drawings 550 Depreciation expense 200 insurance expense 205 Note payable 105 Prepaid insurance S01-Rent expense Exone 100 ron 104-Supples

145-Eouoment

17.800

11.200

28.000

20.800

15.300 102 400

13.700

12.300

3.100

OR700 6200

17:000

32.000 135.900 000

200.300