Brothers Mike and Tim Hargen began operations of their tool and die shop on January 1, 2011. The annual reporting period ends December 31. The trial balance on January 1, 2012, follows. The problem shows on this website and states that their are 55 steps but nothing is showing for any of the steps. The book is Financial Accounting 7th edition by McGraw Hill. Problem is Comp 4-1 pg 217.