ACC 560 MART Invent Yourself/acc560mart.com ACC 560 MART Invent Yourself/acc560mart.com | Page 71

Inventory 10,000 7,000
Land 20,000 26,000
Buildings 70,000 70,000
Accumulated depreciation— buildings( 15,000)( 10,000)
Total $ 110,500 $ 120,100
Accounts payable
$ 12,370
$
31,100
Common stock 75,000 69,000
Retained earnings 23,130 20,000
Total $ 110,500 $ 120,100
Wiemers ' s 2017 income statement included net sales of $ 100,000, cost of goods sold of $ 60,000, and net income of $ 15,000.
Instructions