Statement of Cash Flows	Balance Sheet
		Assets													=	Liabilities							+	Stockholders' Equity
		Cash	+	Accounts Receivable	+	Prepaid Insurance	+	Supplies	+	Building	-	Accumulated Depreciation	+	Land	=	Accounts Payable	+	Unearned Revenue	+	Wages Payable	+	Notes Payable	+	Common Stock	+	Retained Earnings
	Balances, Jan. 1	10,000		22,250		350		600		75,000		-5,600		60,000		3,850		0		0		15,000		25,000		118,750
	Balances, Jan. 31	18,500		34,750		2,900		600		75,000		-6,750		60,000		2,250		12,000		1,450		15,000		30,000		124,300
	Statement of Cash Flows																					Income Statement
	Jan. 1 Operating	13,500																				Jan. 20.	Fees earned			26,000
	Jan. 1 Operating	-3,000																				Jan. 25.	Fees earned			7,500
	Jan. 9 Operating	16,000																				Jan. 30.	Wages exp.			-15,500
	Jan. 11 Operating	-2,500																					Utilities exp.			-4,250
	Jan. 18 Financing	5,000																					Rent expense			-2,650
	Jan. 25 Operating	7,500																					Interest exp.			-100
	Jan. 30 Operating	-24,000																					Misc. expense			-1,500
	Jan. 30 Financing	-4,000																				Jan. 31.	Insurance exp.			-450
	Net increase in cash	8,500																				Jan. 31.	Supplies exp.			-900
	Beg. cash balance, Jan. 1	10,000																				Jan. 31.	Depr. Expense			-1,150
	Ending cash balance, Jan. 31	18,500																				Jan. 31.	Rent revenue			1,500
																						Jan. 31.	Wages exp.			-1,450
																						Jan. 31.	Fees earned			2,500
																							Net income			9,550