CALCULATOR PRII Balance Sheet Dr. Cr. 8,700 11,000 3,000 23,800 201 Worksheet For the Year Ended December 31, 2020 Income Statement Account No. Account Titles Cr. 101 Cash 112 Accounts Receivable 130 Prepaid Insurance 157 Equipment 158 Accumulated Depreciation-Equip. Accounts Payable 212 Salaries and Wages Payable 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue 59,600 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3,100 722 Insurance Expense 1,700 726 Salaries and Wages Expense 30,100 732 Utilities Expense 1,500 Totals 38,200 59,600 Net Income 21,400 59,600 4,400 9,100 2,500 19,400 10,300 56,800 35,400 21,400 56,800 Sans CALCULATOR PRII Balance Sheet Dr. Cr. 8,700 11,000 3,000 23,800 201 Worksheet For the Year Ended December 31, 2020 Income Statement Account No. Account Titles Cr. 101 Cash 112 Accounts Receivable 130 Prepaid Insurance 157 Equipment 158 Accumulated Depreciation-Equip. Accounts Payable 212 Salaries and Wages Payable 301 Owner's Capital 306 Owner's Drawings 400 Service Revenue 59,600 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3,100 722 Insurance Expense 1,700 726 Salaries and Wages Expense 30,100 732 Utilities Expense 1,500 Totals 38,200 59,600 Net Income 21,400 59,600 4,400 9,100 2,500 19,400 10,300 56,800 35,400 21,400 56,800 Sans