Answers:
Fees earned$213
Expenses:
Wages expense$111
Rent expense12
Insurance expense10
Utilities expense6
Supplies expense4
Depreciation expense3
Miscellaneous expense2
Total expenses148
Net income$ 65
Brenda Schultz, capital, November 1, 2018$260
Net income$65
Withdrawals(8)
Increase in owner’s equity57
Brenda Schultz, capital, October 31, 2019$317
Current assets:
Cash$ 12
Accounts receivable103
Supplies4
Prepaid insurance2
Total current assets$121
Property, plant, and equipment:
Land$190
Equipment$50
Less accumulated depreciation 7 43
Total property, plant, and equipment233
Total assets$354
Current liabilities:
Accounts payable$ 36
Wages payable1
Total liabilities$ 37
Brenda Schultz, capital317
Total liabilities and owner’s equity$354