Following is a list of all the balance sheet accounts that have been used in the questions in this book. Next to each account is the sum of all the debits to that account and the sum of all credits to that account. Note that these totals reflect all the debits and credits to each account in all chapters of the text, not just the previous two chapters.

Use the information to construct a balance sheet for LCI.

Account

Debits

Credits

CASH

$6,490,001

$5,433,450

SECURITY DEPOSITS

4,000

0

ADVANCES TO SUPPLIERS

250,000

250,000

ACCOUNTS RECEIVABLE

932,500

641,000

ALLOWANCE FOR

25,564

59,029

UNCOLLECTIBLES

FINISHED GOODS INVENTORY

650,000

645,000

PREPAID RENT

4,000

4,000

INVESTMENT IN BONDS

2,000,000

0

EQUIPMENT

45,000

0

ACCUMULATED DEPRECIATION

0

11,250

PATENTS

2,000,000

200,000

ACCOUNTS PAYABLE

215,450

315,450

PAYROLL TAXES PAYABLE

120,000

120,000

COMMON STOCK

0

1,000,000

PAID-IN CAPITAL IN EXCESS OF PAR

0

4,000,000