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Cash
$100,000
Inventory
150,000
Accounts Payable
123,000
Accounts Receivable
40,000
Supplies
10,000
Salaries Payable
30,000
Unearned Revenue
75,000
Intangible assets
78,000
Property, plant, and equipment, net
156,000
Long term debt
50,000
Common Stock
25,000
Additional Paid in Capital
175,000
Retained Earnings, 12/31/2012
13,000
Service revenue
402,000
Cost of Goods Sold
250,000
Rent expense
48,000
Supplies expense
Insurance expense
36,000
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