Web advertising services adjusted trial balance december 31, 2016 balance account title debit credit cash $13,800 accounts receivable 12,500 office supplies 6,500 furniture 17,700 accumulated depreciation—furniture $14,300 building 51,000 accumulated depreciation—building 38,900 land 18,700 accounts payable 10,500 salaries payable 7,800 unearned revenue 16,000 common stock 31,000 retained earnings 29,350 dividends 19,200 service revenue 43,900 salaries expense 29,500 supplies expense 8,800 depreciation expense—furniture 550 depreciation expense—building 2,700 advertising expense 10,800 total $191,750 $191,750

Please refer below

Explanation:

Income statement for the year ending Dec 31, 2016:

Description                                                   Amount

Service revenue (A)                             $43,900

Expenses:  

Salaries expense                           $29,500  

Supplies expense                           $8,800  

Depreciation expense -furniture   $550  

Depreciation expense -building   $2,700  

Advertising expense                   $10,800  

Total expenses (B)                                      $52,350

Net Loss (A)-(B)                                     -$8,450

Statement of retained earnings for the year ended Dec 31, 2016:

Description                                                         Amounts ($)

Opening Retained Earnings                                 $29,350

Less: Net Loss                                                -$8,450

Less: Dividend paid                                        -$18,200

Closing Retained Earnings                                 $1,700

Balance sheet for the year ended Dec 31, 2016:

Assets                         Amount ($)            Liabilities              Amount($)

Cash                           $13,800       Accounts Payable$10,500

Accounts Receivable   $12,500       Salaries payable$7,800

Office Supplies           $6,500               Unearned revenue$16,000

Land                           $18,700               Stockholders' Equity  

Net furniture                    $3,400               Common Stock$31,000

Net buildings                    $12,100       Retained Earnings$1,700

Total Assets                  $67,000

                                  Total Liabilities and Stockholders' Equity$67,000

the correct answer is - no.

winnipeg, canada, is not further away from the equator than moscow, russia, in fact moscow is the city that is further away from the equator. moscow is on a latitude of 55.7558° north, while winnipeg is on a latitude of 49.8951° north, thus putting moscow by 5.8607° further away from the equator than winnipeg is.

answer; foreign exchange transaction;