BE1.1 AssetsLiabilitiesOwner's Equity 11 22 33 44 55 6BE1.2 6 7(a) Notes payable7 8(b) Advertising expense8 9(c) Owner's capital9 10(d) Cash10 11(e) Service revenue11 1212
1BE1.4 Armanda Co. Income Statement For the Year Ended December 31, 2022 1 Revenues1 22 3 Expenses3 44 55 66 77 8Total Expenses8 9 Net Income9 1010 11Armanda Co.11 12Owner's Equity Statement12 13For the Year Ended December 31, 202213 14 Owner's Capital, January 114 15 Add:15 1616 17 Less:17 18 Owner's Capital, December 3118 1919 20BE1.5 20 21(1) Drawings21 22(2) Rent Revenue22 23(3) Advertising Expense23 24(4) Owner Investment24 25(5) Supplies25 26(6) Accounts Payable26 2726
81E1.51 2Cheng Company2 3Balance Sheet3 4December 31, 20224 5Assets5 66 77 88 99 1010 1111 12Liabilities and Owner's Equity12 1313 1414 1515 1616 1717 1818 1919 2020
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