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Identifying and arranging elements on financial statements
The following information was drawn from the records of Paso & Associates at December 31, 2012.
Supplies
$ 2,500
Unearned revenue
S 5,400
Consulting revenue
120,000
Notes payable
40,000
Land
70,000
Salaries payable
9,000
Dividends
10,000
Salary expense
58,000
Cash flow from fin. activities
30,000
Common stock issued
Interest revenue
6,000
Beginning common stock
Ending retained earnings
50,100
Accounts receivable
32,000
Cash
66,000
Cash flow from inv. activities
121,000)
Interest payable
4,000
Cash flow from oper. activities
18,000
Interest expense
Prepaid rent
8,000
Required
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