First prepare the balance sheet header, then complete the assets section of the statement. Finally, complete the liabilities and stockholders' equity section of the statement

Payments of cash:
Acquisition of equipment . . . . . . . . . . . .	$209,600		Cash balance, August 1, 2017 . . . . . . . . . .	$0
Dividends . . . . . . . . . . . . . . . . . . . . . . . .	3,000		Cash balance, August 31, 2017 . . . . . . . . .	5,300
Retained earnings			Cash receipts:
August 1, 2017 . . . . . . . . . . . . . . . . . . .	0		Issuance (sale) of stock to owners . . . .	29,000
Retained earnings			Rent expense . . . . . . . . . . . . . . . . . . . . . . .	1,900
August 31, 2017	184,400		Common stock . . . . . . . . . . . . . . . . . . . . . .	29,000
Utilities expense . . . . . . . . . . . . . . . . . . . . .	5,700		Equipment . . . . . . . . . . . . . . . . . . . . . . . . . .	209,600
Adjustments to reconcile net income			Office supplies . . . . . . . . . . . . . . . . . . . . . .	7,400
to net cash provided by operations . . . .	1,500		Accounts payable . . . . . . . . . . . . . . . . . . . .	8,900
Salary expense . . . . . . . . . . . . . . . . . . . . . .	78,900		Service revenue . . . . . . . . . . . . . . . . . . . . .	273,900