ASSETS = LIABILITIES + OWNERS ‘ EQUITY

1. 120,000 120,000
2. (5,000) (5,000)
3. (30,000), 30,000
4.36,000 36,000
5.3,000 3,000
6. 8,000 8,000
7.(2,000) (2,000)
8. 17,000 17,000
9. 9,000 9,000
10. (3,000) (3,000)
11. 6,000, (6,000)
12. (16,000) (16,000)
167,000 45,000 122,000