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Question 1: The following is the trial balance of Sikander's Photo Studio, Inc., dated December 31, 2007. The net income for the period is Rs.36,000. You are required to prepare Balance Sheet as on December 31, 2007.
Sikander's Photo Studio, Inc.
Trial balance

Cash	Rs.171,100
Accounts receivable	9,400
Prepaid studio rent	3,000
Unexpired insurance	7,200
Supplies	500
Equipment	18,000
Accumulated depreciation: equipment	Rs.7,200
Notes payable	10,000
Accounts payable	3,200
Salaries payable	4,000
Income tax payable	6,000
Unearned revenue	8,800
Capital stock	100,000
Retained earnings	34,000
Revenue earned	165,000
Salary expense	85,000