ASSET = LIABILITIES + OWNER EQUITY

CASH BOOK OFFICE PREPAID OFFICE ACCCUM. NOTES ACCOUNT UNEARNED PROFIT/
NO DATE RECEIVEABLE LAND ACCRUALS CAPITALS NOTES
AT BANK SHELF SUPPLIERS INSURANCE EQUIP. DEPRECIATIOM PAYABLES PAYABLES INCOME LOSS

1 1 Dec 150,000.00 50,000.00 200,000.00

2 2 Dec 12,000.00 12,000.00
3 3 Dec 3,000.00 3,000.00
4 4 Dec 9,000.00 9,000.00 REVENUE
8 Dec ACCURED
5 17,000.00 -3,000.00 17,000.00
REVENUE
6 10 Dec -3,000.00
14 Dec PREPAID
7 -9,600.00 9,600.00
EXPENSES
8 18 Dec 17,000.00 -17,000.00

9 27 Dec -6,500.00 -6,500.00 DRAWING

10 30 Dec -1,750.00 -1,750.00 UTILITY

31 Dec UNEARNED
11 20,000.00 20,000.00
REVENUE

175,150.00 0 3,000.00 9,600.00 62,000.00 - 12,000.00 20,000.00 193,500.00 24,250.00

249,750.00 249,750.00