Vaughn Engineering Services is owned by Franois Vaughn. Here is a listing of financial statement items for the business for the year ended December 31, 2021. Cash Accounts receivable Supplies Equipment $1,240 1.736 744 7,688 Accounts payable 1014 Salaries payable 566 F. Vaughn capital January 1, 20211 8060 F. Vaughn, drawings 5,456 Service revenue 18,422 5,952 Rent expense 3844 Salaries expense Supplies expense 976 Utilities expense 426