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Required information (The following information applies to the questions displayed below.] The following is the post-closing

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Cash Accounts payable Sales revenue
Beg. Bal. $6,000 Jan.13 $900 Jan.16 $6,500 Beg. Bal. $4,000 Beg. Bal. $0
Jan.1 $4,500 Jan.16 $6,500 Jan.2 $6,500 Jan.1 $4,500
Jan.18 $6,000 Jan.20 $900 Jan.4 $200 Jan.8 $6,000
Jan.30 $4,000 Jan.10 $10,000
Jan.31 $900 End.Bal. $14,200 End.Bal. $10,500
End. Bal. $3,300
Accounts receivable Accrued liabilities Cost of goods sold
Beg. Bal. $3,000 Jan.18 $6,000 Beg. Bal. $0 Beg. Bal. $0
Jan.8 $6,000 Jan.1 $3,000
Jan.8 $3,800
End. Bal. $3,000 End.Bal. $0 End.Bal. $6,800
Inventory Common stock Salaries expense
Beg. Bal. $6,000 Jan.1 $3,000 Beg. Bal. $9,000 Beg. Bal. $0
Jan.10 $10,000 Jan.8 $3,800 Jan.30 $4,000
End. Bal. $9,200 End.Bal. $9,000 End.Bal. $4,000
Equipment Retained earnings Rent expense
Beg. Bal. $12,000 Beg. Bal. $95,000 Beg. Bal. $0
Jan.2 $6,500 Jan.20 $900
Jan.13 $900
End.Bal. $19,400 End.Bal. $95,000 End.Bal. $900
Accumulated depreciation Dividends Advertising expense
Beg. Bal. $4,500 Jan.31 $900 Beg. Bal. $0
Jan.4 $200
End.Bal. $4,500 End.Bal. $900 End.Bal. $200
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