Darell Hair Stylists's adjusted trial balance and statement of owner's equity follow. Balance
Account Balance Debit Credit
Cash $1,000
Accounts Receivable 900
Office Supplies 600
Equipment 19,700
Accumulated Depreciation - Equipment $2,000
Accounts Payable 900
Interest Payable 550
Notes Payable 3,400
Common Stock 10,650
Dividends 700
Service Revenue 14,100
Rent Expense 5,200
Supplies Expense 100
Depreciation Expense - Equipment 2,000
Interest Expense 1,400
Total $31,600 $31,600

Daniel Hair Stylists Statement of Retained Earnings Year Ended December 31, 2018
Retained Earnings, January 1, 2018 $0
Net Income for the year 5,400
5,400
Dividends (700)
Retained Earnings, December 31, 2018 $4,700

Required:
Prepare Darell's unclassifed balance sheet at December 31, 2018.

Total Assets = Total Liabilities and Stockholder's Equity = $20,200

Explanation:

An unclassified balance sheet is a type of balance sheet that does not present assets and liabilities under different categories. It only presents all assets in order of liquidity and liabilities in order of the shortness of their terms.

This can be prepared for this question as follows:

Darell Hair Stylists

Unclassifed Balance Sheet

At December 31, 2018

Particulars                                                       Amount ($)        

Cash                                                                     1,000

Accounts Receivable                                            900

Office Supplies                                                      600

Equipment                                                         19,700

Accumulated Dep. - Equipment                      (2,000)  

Total Assets                                                      20,200  

Accounts Payable                                                 900

Interest Payable                                                    550

Notes Payable                                                    3,400

Common Stock                                                 10,650

Retained Earnings, Dec. 31, 2018                     4,700  

Total Liabilities and Stockholder's Equity    20,200

Since Total Assets and Total Liabilities and Stockholder's Equity as it is normally required, that indicates that the unclasified balance sheet has been prepared accurately.

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