WEBBER CO. Work Sheet December 31, 2020 Balance Sheet & Statement of Changes in Equity No. 101 Cash 106 Accounts receivable 153 Trucks 154 193 Franchise Adjusted Trial Balance Income Statement Account Debit Credit Debit Credit Debit $ 20,200 7,400 44,000 Accumulated depreciation, trucks $ 30,450 5,700 201 Accounts payable 12,200 209 Salaries payable 13,800 233 Unearned revenue 2,050 301 Bo Webber, capital 34,390 302 Bo Webber, withdrawals 6,400 401 Plumbing revenue 27,600 611 Depreciation expense, trucks 11,300 622 Salaries expense 17,000 640 Rent expense 5,040 677 Miscellaneous expense 3,450 Totals $ 120,490 $ 120,490 Totals Credit