PART IV.

WORD PROBLEMS
4. 900,000
5. 937,500
6. 216,667
ASSETS LIABILITIES OWNER’S EQUITY
7. 500,000 187,500 312,500
8. 360,000 450,000 (90,000)
9. 350,000 175,000 175,000
10. 230,000 46,000 184,000
11. 90,000 30,000 60,000
12. 62,500 12,500 50,000

13.
ASSETS LIABILITIES OWNER’S
EQUITY
BEGINNING 500,000 250,000 250,000
CHANGE 250,000 (100,000) 350,000
ENDING 750,000 150,000 600,000

14.
ASSETS LIABILITIES OWNER’S
EQUITY
BEGINNING 100,000 70,000 30,000
CHANGE (20,000) (30,000 10,000
ENDING 80,000 40,000 40,000

15.
ASSETS LIABILITIES OWNER’S
EQUITY
BEGINNING 45,000 36,000 9,000
CHANGE 30,000 9,000 21,000
ENDING 75,000 45,000 30,000

16.
ASSETS LIABILITIES OWNER’S
EQUITY
BEGINNING 32,500 12,500 20,000
CHANGE 5,000 (5,000) 10,000
ENDING 37,500 7,500 30,000

17.
ASSETS LIABILITIES OWNER’S
EQUITY
BEGINNING 240,000 60,000 180,000
CHANGE 120,000 100,000 20,000
ENDING 360,000 160,000 200,000

18.
ASSETS LIABILITIES OWNER’S
EQUITY
 BEGINNING 181,818.18 81,818.18 100,000
CHANGE 68,181.82 (34,090.91) 102,272.73
ENDING 250,000 47,727.27 202,272.73

19.
ASSETS LIABILITIES OWNER’S
EQUITY
BEGINNING 360,000 240,000 120,000
CHANGE (20,000) (25,000) 5,000
ENDING 340,000 215,000 125,000

20.

ASSETS LIABILITIES OWNER’S

EQUITY
BEGINNING 966,000 230,000 736,000
CHANGE 45,000 45,000 0
ENDING 1,011,000 275,000 736,000
21.

ASSETS LIABILITIES OWNER’S

EQUITY
BEGINNING 580,000 116,000 464,000
CHANGE 120,000 146,500 (26,500)
ENDING 700,000 262,500 437,500
22.

ASSETS LIABILITIES OWNER’S

EQUITY
BEGINNING 240,000 22,500 217,500
CHANGE 30,000 22,500 7,500
ENDING 270,000 45,000 225,000