P1-41A
Assets
Cash
+
1
+21,000
2
Bal.
+3,500
$24,500
5
Bal.
–200
$24,300
9
Bal.
$24,300
+
10
Bal.
$24,300
15
Bal.
Accounts
Receivable
=
+
Office
Supplies
=
Liabilities
Accounts
Payable
+
+
Equity
Contributed
Capital
Common
Stock
+21,000
+
–
Retained Earnings
Dividends
+
Service
Revenue
=
+
$21,000
+
+3,500
$3,500
–
Rent
Expense
–
Utilities
Expense
–
Salaries
Expense
–
Advertising
Expense
+
+200
$200
=
+
$21,000
+
$3,500
+2,000
$2,000
+
$200
=
+
$21,000
+
+2,000
$5,500
+
$2,000
+
$200
=
+300
$300
+
$21,000
+
$5,500
–
–300
$300
–325
$23,975
+
$2,000
+
$200
=
$300
+
$21,000
+
$5,500
–
$300
–
–325
$325
20
Bal.
–300
$23,675
+
$2,000
+
$200
=
–300
$ 0
+
$21,000
+
$5,500
–
$300
–
$325
25
Bal.
+2,000
$25,675
+
–2,000
$
0
+
$200
=
+
$21,000
+
$5,500
–
$300
–
$325
28
Bal.
–2,000
$23,675
+
$200
=
+
$21,000
+
$5,500
–
–2,000
$2,000
–
$300
–
$325
28
Bal.
–1,250
$22,425
+
$200
=
+
$21,000
+
$5,500
–
$2,000
–
$300
–
–1,250
$1,250
–
$325
30
Bal.
+1,800
$24,225
+
$200
=
+
$21,000
+
+1,800
$7,300
–
$2,000
–
$300
–
$1,250
–
$325
31
Bal.
–5,000
$19,225
+
$200
=
+
$21,000
+
$7,300
–
$2,000
–
$300
–
$1,250
–
$325
+
$ 0
$ 0
–
–5,000
$5,000