Sheet1A. Garcia RTW StoreTrial BalanceJanuary 31, 2003DebitCreditCash495,500.00Account Recievables5,000.00Office Equipements3,500.00Office Furnitures7,500.00Capital500,000.00Widrawal15,000.00Sales Income47,000.00Transportation Expense500.00Rent Expense7,000.00Utility Expense9,000.00Salary Expense4,000.00Total547,000.00547,000.00

A. Garcia RTW StoreIncome StatementFor the first month ended January 31, 2003Sales Income47,000.00Transportation Expense500.00Rent Expense7,000.00Utility Expense9,000.00Salary Expense4,000.0020,500.00Net Income26,500.00

A. Garcia RTW StoreStatement of Changes in Owner's Equity January 31, 2003Beginning Capital500,000.00Add: Net Income26,500.00Total526,500.00Less: Widrawal15,000.00Ending Capital526,500.00A. Garcia RTW StoreBalance Sheet January 31, 2003Assets:Cash495,500.00Office Equipements3,500.00Office Furnitures7,500.00Total Assets506,500.00

Liabilities:Office Furnitures7,500.00Owners EquityCapital Ending499,000.00506,500.00