Answer :
Answer:
$31,100
Explanation:
On May 31 of the current year, the assets and liabilities of Riser, Inc. are as follows: Cash $20,500; Accounts Receivable, $7,250; Supplies, $650; Equipment, $12,000; Accounts Payable, $9,300.
Therefore the amount of stockholders’ equity as of May 31 of the current year can be derived by the formula : Capital = Assets - Liabilities
Assets
Cash $20,500;
Accounts Receivable, $7,250;
Supplies, $650;
Equipment, $12,000
TOTAL = 40,400
Liabilities
Accounts Payable, $9,300.
Therefore stockholders’ equity = 40,400 - 9,300 = $31,100