$18$

C$11-1($Algo$)$ Financial Reporting of Depreciation, Write$-$off, Bond Issuance and Common Stock Issuance, Purchase, Reissuance, and Cash Dividends $[$Chapters $4,8,9,10,$ and $11)[$LO $4-2,4-5,8-2,9-3,10-3,11-2,11-3]$

Rudler Associates, reported the following account balances on January $1.$

$\backslash$table$[[$Accounts Receivable,Debit,Credit$],[$Accumulated Depreciation,$$5,000,],[$Additional Paid$-$in Capital,,$$30,000$