(Calculation of Profit and shareholders” equity) The balances below are shown in alphabetical order in a professional service firm”s ledger at the end of a financial year.

Calculate

  1. The profit for the year
  2. The shareholders” equity at the end of the year

Advertising

$15,000

Bank

5,000

Shareholder”s equity at the beginning of the year

71,000

Accounts payable

11,000

Accounts receivable

12,000

Fixed assets

100,000

Income

135,000

Rent

10,000

Salaries

75,000