Problem 4-3A The completed financial statement columns of the worksheet for Bray Company are shown as follows: BRAY COMPANY Worksheet For the Year Ended December 31, 2017 Income Balance Sheet Statement Account Account Titles Dr. Cr. Dr. Cr. No. 101 112 Cash Accounts Receivable Prepaid Insuraice Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Maintenance and Repairs Expense1,600 Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 8,900 10,700 2,600 23,800 130 157 158 201 212 301 306 400 622 4,300 8,800 2,300 19,800 11,400 59,900 722 726 732 3,100 1,700 29,900 1,400 Totals 37,700 59,900 57,400 35,200 22,200 59,900 59,900 57,400 57,400 Net Income 22,200