RUSTON COMPANY Balance Sheet As of January 24, 2018 (amounts in thousands)Cash 9,000 Accounts Payabe 1,200Account Receivables 3,400 Debt 3,600Inventory 5,100 Other Liabilities 2,100Property Plant & 17,500 Total liabilites 6,900EquipmentOther Assets 600 Paid-In Capital 5,900Retained Earnings 22,800Total Equity 28,700Total Assets 35,600 Total Liabilities & Equity 35,600Record the transactions in a journal, transfer the journal entries to T-accounts, compute closing amounts for the T- accounts, and construct a balance sheet to answer the question. Jan 25. Borrow $55,000 from a bankJan 26. Buy $14,000 worth of manufacturing supplies on creditJan 27. Pay $7,000 owed to a supplierWhat is the final amount in Total Assets

total assets = $97,600

Explanation:

Jan 25. Borrow $55,000 from a bank

Dr Cash 55,000

    Cr Debt 55,000

Jan 26. Buy $14,000 worth of manufacturing supplies on credit

Dr Inventory 14,000

    Cr Accounts payable 14,000

Jan 27. Pay $7,000 owed to a supplier

Dr Accounts payable 7,000

    Cr Cash 7,000

the ending balances of the accounts involved in the 3 previous transactions are:

Cash 9,000 + 55,000 - 7,000 = $57,000

Accounts Payable 1,200 + 14,000 - 7,000 = $8,200

Inventory 5,100 + 14,000 = $19,100

Debt 3,600 + 55,000 = $58,600

Account Receivables 3,400

Other Liabilities 2,100

Property Plant & Equipment 17,500

Total liabilities 6,900

Other Assets 600

Paid-In Capital 5,900

Retained Earnings 22,800

Total Equity 28,700

Total Assets 35,600 Total Liabilities & Equity 35,600

RUSTON COMPANY

Balance Sheet

For the month ended January 31, 202x

Assets

Cash $57,000

Inventory $19,100

Account Receivables $3,400

Property Plant & Equipment $17,500

Other Assets $600

Total assets: $97,600

Liabilities and stockholders' equity

Accounts Payable $8,200

Debt $58,600

Other Liabilities $2,100

Total liabilities $68,900

Paid-In Capital $5,900

Retained Earnings $22,800

Total Equity $28,700

Total Liabilities & Equity $97,600

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explanation:

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