Problem : Please fill balance sheet(balance sheet at the end) after one year's the operation.

* Assume that the initial situation is the same as the balance sheet at the beginning.

Ledgar initial accounts :

The one year's operation account summary :

The balance sheet at the end

Initial Ledger Accounts Raw material inventory WIP inventory Finished goods inventory 30,000 4,000 12,000 Supplies inventory Supplies inventory Prepaid rent 750 900 5,000 Accounts receivable Accumulated depreciation Prepaid insurance 5,000 11,100 105,000 Accounts payable Wages payable Cash 3,000 10,000 49,350 Raw material inventory Cost of goods sold Selling 14,000 30,000 14,800 Sales revenue WIP inventory Finished goods inventory 10,000 54,000 35,000 Supplies inventory Office supplies inventory Prepaid rent 100 500 4,500 Prepaid insurance Accounts receivable Accumulated depreciation 5,000 1,500 54,000 Accounts payable Wages payable Manufacturing overhead 17,000 47,500 250 Asset Liabilities Owner's equity Initial Ledger Accounts Raw material inventory WIP inventory Finished goods inventory 30,000 4,000 12,000 Supplies inventory Supplies inventory Prepaid rent 750 900 5,000 Accounts receivable Accumulated depreciation Prepaid insurance 5,000 11,100 105,000 Accounts payable Wages payable Cash 3,000 10,000 49,350 Raw material inventory Cost of goods sold Selling 14,000 30,000 14,800 Sales revenue WIP inventory Finished goods inventory 10,000 54,000 35,000 Supplies inventory Office supplies inventory Prepaid rent 100 500 4,500 Prepaid insurance Accounts receivable Accumulated depreciation 5,000 1,500 54,000 Accounts payable Wages payable Manufacturing overhead 17,000 47,500 250 Asset Liabilities Owner's equity