Problem 1		2005														Problem 1	2005
	ASSETS								Liabilities						Equity
	cash	A/R	Allowance	Supplies	Prepaid Expense	computer equip	Accum Dep	Land	Unearned Rev	A/P	W/P	N/P	Discount	I/P	contr Cap	R/E		Revenue	expenses	Net Income	Cash Flow
bal.																	bal.
1																	1
2																	2
3																	3
4																	4
5																	5
6																	6
7																	7
8																	8
9																	9
10																	10
11																	11
12																	12
13																	13
14																	14
15																	15
bal.																	bal.
Problem 1			2006
	ASSETS								Liabilities						Equity		Problem 1	2006
	cash	A/R	Allowance	Supplies	Prepaid Ins	computer equip	Accum Dep	Land	Unearned Rev	A/P	W/P	N/P	Discount	I/P	contr Cap	R/E		Revenue	expenses	Net Income	Cash Flow
Bal.																	bal.
1																	1
2																	2
3																	3
4																	4
5																	5
6																	6
7																	7
8a																	8a
8b																	8b
9																	9
10																	10
11																	11
12																	12
13																	13
14																	14
bal																	bal.