Finding Missing Balance Sheet Information

The following balances appear in the records of May Co. at the end of its first month of operations:

Cash

$12,000

Land

$100,000

Equipment

6,500

Accounts payable

3,400

Supplies

2,700

Accounts receivable

7,500

Taxes payable

2,110

Truck

22,500

Mortgage

80,000

Owners’ equity

?

Required

a. Determine the missing item by preparing a balance sheet.

b. Identify two other typical accounts that might appear on May’s balance sheet but are not shown here.;