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Annotated Tables

Accessible data table demo with keyboard and screen reader accessible tooltip annotations.

The heading includes the name of the business, the title of the statement, and the time period. An income statement always represents a period of time, for example, a month or year.
Revenue or Expense Debit Credit
Revenues:
 Service Revenue
The revenue acounts are always listed first and then subtotaled if necessary.
Expenses:
 Rent Expense
Each expense account is listed separately from largest to smallest and then subtotaled if necessary.
 Salaries Expense 1,200
  Total Expenses 3,200
Net Income
Net income is calculated as total revenues minus total expenses.

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Revenue or Expense Debit Credit
Revenues:
 Service Revenue
Expenses:
 Rent Expense
 Salaries Expense 1,200
  Total Expenses 3,200
Net Income

Annotations

Showing cell connections between data tables

Retained Earnings
Debit Credit
Clos. 4 5,000 0 Adj. Bal.
8,550 Clos. 3
3,550 Bal.
Dividends
Debit Credit
Adj. Bal. 5,000 5,000 Clos. 4
Bal. 0
Income Summary
Debit Credit
Clos. 2 8,950 17,500 Clos. 1
8,550 Bal.
Clos. 3 8,550
0 Bal.
Service Revenue
Debit Credit
Clos. 1 17,500 17,500 Adj. Bal.
0 Bal.
Rent Expense
Debit Credit
Adj. Bal. 3,000 3,000 Clos. 2
Bal. 0
Salaries Expense
Debit Credit
Adj. Bal. 4,800 4,800 Clos. 2
Bal. 0
Supplies Expense
Debit Credit
Adj. Bal. 400 400 Clos. 2
Bal. 0
Utilities Expense
Debit Credit
Adj. Bal. 100 100 Clos. 2
Bal. 0
Depreciation Expense—Building
Debit Credit
Adj. Bal. 250 250 Clos. 2
Bal. 0
Depreciation Expense—Furniture
Debit Credit
Adj. Bal. 300 300 Clos. 2
Bal. 0
Interest Expense
Debit Credit
Adj. Bal. 100 100 Clos. 2
Bal. 0