The balance sheet for September 3rd has been given below.
<h3>How to write the balance sheet </h3>
Trial Balance : Sep 1
Account Title Debit Credit
Accounts Payable 3800
Accounts receivable 1600
Buildings 68000
Cash 10000
Equipment 18700
Land 33000
Common Stock: (137900-3800-48000) 86100
Notes Payable 48000
Supplies 6600
Total 137900 137900
Journal Entries Sep 3
Account Title & Explanation Debit Credit
Cash 22000
Common Stock 22000
(Being Shares Issued)
Account Title & Explanation Debit Credit
Accounts Payable 3800
Cash 3800
Balance Sheet as on Sep 3
Current Assets
Accounts receivable 1600
Cash: (10000+22000-3800) 28200
Supplies 6600
Total Current Assets (A) 36400
Non Current Assets
Buildings 68000
Equipment 18700
Land 33000
Total Non Current Assets (B) 119700
Total Assets (A+B) 156100
Current Liabilities
Accounts Payable: 3800-3800 0
Notes Payable 48000
Stock Holder's Equity
Common Stock: 86100+22000 108100
Total Liabilities and Stockholder's Equity 156100
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