Cash on hand Cash in bank Loan receivable Motors Interest receivable Prepaid rent Office equipment Accumulated depreciation Customer's Saving deposit Borrowing Capital Interest income Interest paid on borrowing Interest paid on deposit Balance Sheet $2,000 5,820 52,350 1,800 200 4,500 2,500 (1,400) $2,000 61,000 4,020 5,980 2,500 100