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The Difference between a Financial Statement and a

The Difference between a Financial Statement and a Work Sheet (Appendix)The balance sheet columns of the work sheet for Jones Corporation show total debits and totalcredits of $255,000 each. Dividends for the period are $3,000. Accumulated depreciation is $14,000at the end of the period. Compute the amount that should appear on the balance sheet (i.e., theformal financial statement) for total assets. How do you explain the difference between thisamount and the amount that appears as the total debits and total credits on the work sheet?

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