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BE 1-5 In alphabetical order below are balance sheet items for Wyoming Company at December 31, 2012. Accounts payable | | $80,600 | Accounts receivable | | 88,040 | Cash | | 27,280 | Common stock | | 34,720 |

Prepare a balance sheet. WYOMING COMPANY
Balance Sheet
December 31, 2012 | Assets | Cash | | | | | $ 27,280 | | Accounts Receivable | | | | | 88,040 | | Total Assets | | | | | $ 115,320 | | Liabilities and Stockholders' Equity | Liabilities | | | | | | | | | | | | $ 80,600 | | Stockholders' Equity | | | | | | | | | | | | 34,720 | | Total Liabilities and Stockholders' Equity | | | | | $ 115,320 | | |

| |

| E 1-5 a. Gabelli Corporation was formed on January 1, 2012. At December 31, 2012, John Paulus, the president and sole stockholder, decided to prepare a balance sheet, which appeared as follows. GABELLI CORPORATION
Balance Sheet
December 31, 2012 | Assets | | Liabilities and Stockholders’ Equity | Cash | | $28,954 | | Accounts payable | | $43,431 | Accounts receivable | | 72,385 | | Notes payable | | 21,716 | Inventory | | 52,117 | | Boat loan | | 31,849 | Boat | | 34,745 | | Stockholders’ equity | | 92,653 |

John willingly admits that he is not an accountant by training. He is concerned that his balance sheet might not be correct. He has provided you with the following additional information. 1. | | The boat actually belongs to Paulus, not to Gabelli Corporation. However, because he thinks he might take customers out on the boat occasionally, he decided to list it as an asset of the company. To be consistent, he also listed as a liability of the corporation his personal loan that he took out at the bank to buy the boat. | 2. | | The inventory was originally purchased for $36,193,…...

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