HELP started the year with the following account balances (shown in alphabetical order):
Accounts Receivable ..............$ 300,000
Cash ........................135,000
Accounts Payable ..................0
Equipment ...............................70,000
Line of Credit .........................100,000
Permanently Restricted Net Assets ..........167,000
Supplies .....................................7,000
Temporarily Restricted Net Assets .........50,000
Unrestricted Net Assets ...............125,000
Wages Payable .........................70,000
Record these opening balances and the transactions from Problem 10-26 in a worksheet similar to Exhibit 10-4.