$\backslash$table$[[$Account$,$Debit,Credit$],[$Cach$,82,000,],[$Accounts Rcccivable,$40,000,],[$Suppiles$,5,000,],[$Accounts Payable,,$2,000],[$Salaries Payable,,$4,000],[$Common Stock,,$40,000],[$Retained Earnings,,$34,000],[$Dividends$,2,000,],[$Service Revenue,,$210,000],[$Salaries Expense,$140,000,],[$Rent Expense,$24,000,],[$Strertising Expense,$17,000,],[$Hotals$,290,000,290,000]]$

Statement of Shareholders' Equity

For the year ended December $31,202$

$\backslash$table$[[,$Common Stock,Retained Earnings,Total Owners' Equity$],[$Balance$,$ January $1,$$$40,0001,1,$$$74,000$