y are reported on page 1 of the S corporation's Form 1120-S EXCEPT: Employment credits. Gross receipts or sales.- Repairs and maintenance. - Employee benefit programs. Mark for follow up Question 73 of 75. Which of these S corporations is required to file Schedule L, Balance Sheet per Books? Barron, Inc. has total receipts of $236,489 and total assets of $199,999 at the end of the ta Hancock, Inc. has total receipts of $198,437 and total assets of $239,761 at the end of the Parkes, Inc. has total receipts of $224,852 and total assets of $249,793 at the end of the Safia, Inc. has total receipts of $251,358 and total assets of $315,005 at the end of the ta Mark for follow up Que 74 of 75