Use the trial balances below to fill the table for the following calculations. Please show me the amounts in your explanation you are using for each calculation in the following manner.

For Example, Current Assets for November:

Cash	26,694.08
Accounts Receivable	2,800.00
Merchandise Inventory	3,600.00
Current Assets	33,094.08

Please fill out this table	November	December	January
Acid-Test Assets
Net Income

Trial Balances
		November	December	January
101	Cash	26,694.08	37,308.90	17,330.00
112	Accounts Receivable	2,800.00	11,700.00	12,719.40
115	Notes Receivable		10,000.00	10,000.00
118	Interest Receivable		41.67	125.00
120	Merchandise Inventory	3,600.00	3,150.00	28,139.75
123	Prepaid Advertising		250.00	150.00
125	Office Supplies		180.00	70.00
130	Prepaid Insurance		1,100.00	1,000.00
140	Land	70,000.00	59,500.00	59,500.00
157	Equipment		12,000.00	12,000.00
158	Accumulated Depreciation - Equipmen		116.66	233.32
201	Accounts Payable	537.18	10,000.00	13,000.00
208	Unearned Rent Revenue		525.00	375.00
213	Salaries and Wages Payable		984.00	656.00
227	Sales Taxes Payable	288.75	288.75
230	Interest Payable		737.50	1,245.83
252	Dividends Payable		2,000.00
268	Notes Payable	55,000.00	60,000.00	60,000.00
311	Common Stock	40,000.00	40,000.00	40,000.00
320	Retained Earnings		7,268.15	20,578.66
332	Dividends		2,000.00
401	Sales	25,900.00	45,600.00	34,219.40
412	Sales Returns & Allowances			550.00
414	Sales Discounts			660.00
429	Rent Revenue		75.00	150.00
505	Cost of Goods Sold	14,400.00	25,650.00	20,255.00
610	Advertising Expense		50.00	100.00
628	Store Wages Expense	3,608.00	6,232.00	6,888.00
644	Freight Out			19.40
711	Depreciation Expense		116.66	116.66
718	Interest Expense		737.50	508.33
722	Insurance Expense		100.00	100.00
728	Office Supplies Expense		20.00	110.00
729	Rent Expense	86.67	200.00	200.00
745	Legal Services Expense	537.18
813	Gain on Sale of Land		4,500.00
820	Interest Revenue		41.67	83.33
916	Losses		1,800.00