The following is the final trial balance (after the adjusting and closing entries had been made) for Hartman Company as at August 31, 2011. Hartman adjusts and closes its books at the end of each month.

Hartman's transactions in September 2011 and all relevant data for month-end adjustments follow:
1. Sales on account were $41,000.
2. Payments of $37,000 were collected from customers on their accounts.
3. Cash sales were $50,000.
4. Merchandise was purchased for $39,000 on account.
5. The cost of merchandise sold in September was $59,000.
6. Payments of $33,000 were made to suppliers for accounts owing.
7. Advertising costs of $3,000 were paid.
8. Employees were paid $15,000 in wages.
9. Wages of $1,000 were earned by employees but not yet paid.
10. Miscellaneous expenses of $9,000 were paid in cash.
11. The rent was paid in advance to December 31, 2011. The payment was made earlier in the year.
12. The equipment was purchased on September 1, 2010 (one year before the start of the current month), and is expected to have a total useful life of six years.
13. The note payable was dated March 1, 2011, and the principal is due to be repaid in two equal installments on March 1, 2012 and 2013. Interest on the note, at a rate of 10% per year, is also to be paid on March 1, 2012 and 2013.
Required:
Based on the above information, answer the following questions:
a. What amount should Hartman report as revenue for September?
b. What amount should Hartman report as wages expense for September?
c. What amount should Hartman report as rent expense for September?
d. What amount should Hartman report as interest expense for September?
e. As of the end of September, what should the balance in Hartman's cash account be?
f. As of the end of September, what is the amount of Hartman's accounts receivable?
g. As of the end of September, what should the balance in Hartman's merchandise inventory account be?
h. As of the end of September, what is the amount of Hartman's accounts payable?
i. Is the equipment expected to have any value at the end of its useful life?
j. As of September 30, 2011, what is the net book value of Hartman's equipment?
k. What amount should be shown under Long-Term Liabilities, on Hartman's statement of financial position as of September 30, 2011?

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Debit balances Credit balances Cash Accounts réceivable Merchandise inventory Prepaid rent Equipment Accumulated depreciation Aecounts payable Note payable Accrued interest payable Share capital Retained earnings S 6,000 40,000 90,000 8,000 18,000 S 3,000 32,000 30,000 1,500 50,000 45,500 $162,000 $162,000