$\backslash$table$[[\backslash$table$[[$Sandhill Company Worksheet$],[$For the Year Ended December $31,2027]]],[,,$Income Statement,Balance Sheet$],[$Account No$.,$Account Titles,Dr$.,$Cr$.,$Dr$.,$Cr $.],[101,$Cash,,,$8,700,],[112,$Accounts Receivable,,,$11,000,],[130,$Prepaid Insurance,,,$3,000,],[157,$Equipment,,,$23,800,],[158,$Accumulated Depreciation$-$Equip.,,,,$4,400],[201,$Accounts Payable,,,,$9,100],[212,$Salaries and Wages Payable,,,,$2,500],[301,$Owner's Capital,,,,$19,400],[306,$Owner's Drawings,,,$10,300,],[400,$Service Revenue,,$2\mathrm{.}600,,]]$

$\backslash$table$[[622,$Maintenance and Repairs Expense,$1,800,,,],[711,$Depreciation Expense,$3,100,,,],[722,$Insurance Expense,$1,700,,,],[726,$Salaries and Wages Expense,$30,100,,,],[732,$Utilities Expense,$1,500,,,],[,$Totals,$38,200,59,600,56,800,35,400],[,$Net Income,$21,400,,,21,400],[,,59,600,59,600,56,800,56,800]]$