=+(f)

Less withdrawals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (g)

Increase in owner’s equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (h)

Jeremy Parks, capital, July 31, 2010. . . . . . . . . . . . . . . . . . . . . . . . . . . (i)

Four Corners Realty Balance Sheet July 31, 2010 Assets Liabilities Cash . . . . . . . . . . . . . . . . . . . . . $150,450 Accounts payable. . . . . . . . . . . . . . . $12,240 Supplies . . . . . . . . . . . . . . . . . . . 10,200 Owner’s Equity Land . . . . . . . . . . . . . . . . . . . . . (j) Jeremy Parks, capital . . . . . . . . . . . . (l)

Total assets . . . . . . . . . . . . . . . . (k) Total liabilities and owner’s equity . . . (m)