Date Accounts debit credit Cash

Jul-01 Cash 17000 Date debit credit balance

Common stock 17000 Jul-01 17000 17000
Jul-01 2900 14100
Jul-01 Equipment 11000 Jul-05 2376 11724
cash 2900 Jul-18 1470 10254
Accounts payable 8100 Jul-20 1600 8654
Jul-21 1600 10254
Jul-03 Supplies 900 Jul-31 300 9954
Accounts payable 900 Dec-99 600 9354

Jul-05 Prepaid insurance 2376

cash 2376

Jul-12 Accounts receivable 4000 Equipment

service revenue 4000 Date debit credit balance
Jul-01 11000 11000
Jul-18 Accounts payable 1470
cash 1470
Supplies
Jul-20 Salaries and wages expense 1600 Date debit credit balance
cash 1600 Jul-03 900 900

Jul-21 Cash 1600

Accounts receivable 1600
Prepaid insurance
Jul-25 Accounts receivable 1700 Date debit credit balance
service revenue 1700 Jul-05 2376 2376

Jul-31 Gasoline expense 300

cash 300 Accounts receivable
Date debit credit balance
Jul-31 dividends 600 Jul-12 4000 4000
cash 600 Jul-21 1600 2400
Jul-25 1700 4100

Salaries and wages expense

Date debit credit balance
Jul-20 1600 1600
 Common stock
Date debit credit balance
Jul-01 17000 17000

Accounts payable
Date debit credit balance
Jul-01 8100 8100
Jul-03 900 9000
Jul-18 1470 7530

Service revenue
Date debit credit balance
Jul-12 4000 4000
Jul-25 1700 5700

Gsoline expense
Date debit credit balance
Jul-31 300 300

Dividends
Date debit credit balance
Jul-31 600 600