NICANOR Comptech Service presented the following accounts for the year ended December 31,2016:

Accumulated Depreciation - Furniture and Fixture 30,000

Accumulated Depreciation - Service Equipment 40,000
Accounts payable 60,000
Accounts receivable 480,000
Advertising expense 18,000
Allowance for doubtful accounts 9,000
Cash in bank 293,000
Furniture and fixtures 300,000
Mortgage payable 200,000
Nicanor, Capital 961,000
Notes receivable 500,000
Office supplies expense 80,000
Petty cash fund 15,000
Rent expense 144,000
Service equipment 600,000
Service income 1,200,000
Taxes and licenses 10,000
Utilities expense 72,000
Utilities payable 12,000

Required: Worksheet
SCI
SFP
year ended December 31,2016:

Beauty on the go
Worksheet
December 31, 2016
Trial Balance
Account Titles Dr Cr
Cash in bank 293,000
Petty cash fund 15,000
Accounts receivable 480,000
Notes receivable 500,000
Allowance for doubtful accounts 9,000
Furniture and fixtures 300,000
Accumulated Depreciation - Furniture and Fixture 30,000
Service equipment 600,000
Accumulated Depreciation - Service Equipment 40,000
Accounts payable 60,000
Utilities payable 12,000
Mortgage payable 200,000
Nicanor, Capital 961,000
Service income 1,200,000
Utilities expense 72,000
Office supplies expense 80,000
Rent expense 144,000
Advertising expense 18,000
Taxes and licenses 10,000
Totals 2,512,000 2,512,000
Net income
Totals 2,512,000 2,512,000
Totals
Net Income
Totals
go

016
Comprehensive Income Financial Position
Dr Cr Dr Cr
293,000
15,000
480,000
500,000
9,000
300,000
30,000
600,000
40,000
60,000
12,000
200,000
961,000
1,200,000
72,000
80,000
144,000
18,000
10,000
324,000 1,200,000 2,188,000 1,312,000
876,000 876,000
1,200,000 1,200,000 2,188,000 2,188,000