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Return Adjusted Trial Balance Income Statement Balance Sheet and Statement of Owner's Equity Dr. Cr. Dr. Cr. Account Title Dr. Cr. No. $ 101 $ 4,300 4,300 Cash 106 18,791 18.791 Accounts receivable 40,000 40,000 153 Trucks 16,080 X $ 16,080 $ 16,080 154 30,000 30 000 183 201 209 10 019 2.292 1 692 60.710 10,019 2,292 1,692 60 710 Accumulated depreciation-Trucks Land Accounts payable Salaries payable Unearned fees F. Planta, Capital F. Planta. Withdrawals Plumbing fees earned Depreciation expense-Trucks Salaries expense 10019 X 2.292 x 1,692 X 60.710 X 233 301 13,774 13,774 302 76 000 $ 76,000 401 5,360 611 5360 35.568 35.568 622 2 2,292 1,692 60,710 3 10,019 2,292 1,692 60,710 2,292 X 1,692 X 60,710 X .1 2 Salaries payable Unearned fees F. Planta, Capital F. Planta, Withdrawals Plumbing fees earned Depreciation expense Trucks Salaries expense 13,774 13,774 1 76,000 11 22 5,360 35,568 11,552 7448 $ 76,000 5,360 X 35,568 X 11,552 X 7,448 X -40 Rent expense Miscellaneous expenses 577 $ 166,793 S 166,793 135,928 Totals 90,793 106,865 90.793 Net income 90.793 $ 135,928 $ 106,865 $ 90,793 Totals