View Policies Current Attempt in Progress Pearl Industries Partia Matement of Callows For the Wanded December 2012 The following the accounts appear in the general lediger of Pearl Industries during 2022. Cash Flows.from. Operating Activiti Equipment Date Debit Credit Jan 1 Balance July 31 Purchase of equipment 77,000 Balance 176,000 253.000 311.300 257,400 Sept. 2 Cost of equipment Constructed 58.300 Nov. 10 Cost of equipment sold 53,900 Accumulated Depreciation- iment Date Debit Credit Balance Jan 1 Balance 78,100 Nov. 10 Accumulated depreciation on ment sold 17.500 00:00 Dec 31 Depreciation for year 30.800 91.300 Retained Earnings Date Debit Credit Balance Jan 1 Balance 115.500 Aug. 23 Dividends (cash 15.400 100,100 Dec 31 Net income 79,200 179.300 View Policies Current Attempt in Progress Pearl Industries Partia Matement of Callows For the Wanded December 2012 The following the accounts appear in the general lediger of Pearl Industries during 2022. Cash Flows.from. Operating Activiti Equipment Date Debit Credit Jan 1 Balance July 31 Purchase of equipment 77,000 Balance 176,000 253.000 311.300 257,400 Sept. 2 Cost of equipment Constructed 58.300 Nov. 10 Cost of equipment sold 53,900 Accumulated Depreciation- iment Date Debit Credit Balance Jan 1 Balance 78,100 Nov. 10 Accumulated depreciation on ment sold 17.500 00:00 Dec 31 Depreciation for year 30.800 91.300 Retained Earnings Date Debit Credit Balance Jan 1 Balance 115.500 Aug. 23 Dividends (cash 15.400 100,100 Dec 31 Net income 79,200 179.300