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Coopertown Suppliers, Inc. balance sheet

Note that Cooperstown is a service company so there is no cost of goods sold in its chart of accounts. Also, assume that all the liabilities are current liabilities. Keep in mind that you should not report any accounts without balances in your statements.The 2012 year-end adjusted balances taken from the general ledger of Cooperstown Services, Inc. are listed below in general ledger order.

Coopertown Suppliers, Inc.

DR

CR

Cash

$12,950

Accounts receivable

28,150

Supplies

8,400

Prepaid insurance

9,500

Land

115,000

Buildings

360,000

Equipment

260,000

Accumulated depreciation

$239,900

Accounts payable

35,300

Salaries payable

7,300

Taxes payableCommon stock

5,20031,500

Additional paid-in capital CommonRetained earnings

15,400427,600

Dividends

25,400

Service revenue

475,000

Salaries expense

335,600

Depreciation expense

25,100

Supplies expense

12,950

Insurance expense

8,200

Miscellaneous expense

30,850

Utilities expense

5,100

Total

$1,237,200

$1,237,200

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