Skylar Enterprises, Inc.
Comparative Balance Sheets
Assets 1/1/2012 12/31/2012 Difference
Cash 73,000 22,000 51,000
Accounts Receivable 85,000 76,000 9,000
Inventory 170,000 189,000 19,000
Land 75,000 100,000 25,000
Equipment 260,000 200,000 60,000
Accumulated depn-equipment -66,000 -32,000 34,000
Total 597,000 555,000
Liabilities and Equity
Accounts payable 39,000 47,000 8,000
Bonds Payable 150,000 200,000 50,000
Common stock 216,000 174,000 42,000
Retained earnings 192,000 134,000 58,000
Total 597,000 555,000
1. Net Income for 2012 was $103,000
2. Cash dividends of $45,000 was paid
3. Bonds payable of $55,000 were redeemed
4. Common stock was issued for $42,000 cash
5. No equipment was sold during 2012
6. Land was sold at cost during 2012
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