The assets and liabilities of S&P Day Spa at December 31, 2014 and its revenue and expenses for the year are listed below. The capital of the owner was $68,000 at January 1, 2014. The owner invested an additional $10,000 during the year.
Prepare a balance sheet for the year ended December 31, 2014.
Definitions:
Nanometers
A unit of measurement equal to one billionth of a meter, often used to describe the scale of semiconductor components.
IOPS
Input/Output Operations Per Second; a performance measurement used to benchmark the speed at which storage devices can read and write data.
TPM
Trusted Platform Module, a hardware-based security feature that provides cryptographic services to enhance the security of computer systems.
NAS
Network-attached storage is a file-level storage architecture that makes data more accessible to networked devices.
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