Cash Accounts Receivable

Debit Credit Debit Credit

2,400 4,250

Accumulated Depreciation - Equipment Accounts Payable

Debit Credit Debit Credit
2,000 2,600
 Supplies Equipment
Debit Credit Debit Credit
1,800 12,000

Unearned Service Revenue Salaries and Wages Payable

Debit Credit Debit Credit
1,200 700
Owner's Capital
Debit Credit
13,950
 Date Account Title Ref Debit Credit
8-Nov-17 Salaries and Wages Payable 700
Salary and Wages Expense 1,000
Cash 1,700
10-Nov-17 Accounts Receivable 3,620
Service Revenue 3,620
12-Nov-17 Cash 3,100
Service Revenue 3,100
15-Nov-17 Equipment 2,000
Accounts Payable 2,000
17-Nov-17 Supplies 700
Accounts Payable 700
20-Nov-17 Accounts Payable 2,700
Cash 2,700
22-Nov-17 Rent Expense 400
Cash 400
25-Nov-17 Salaries and Wages Payable 1,700
Cash 1,700
27-Nov-17 Accounts Receivable 2,200
Service Revenue 2,200
29-Nov-17 Cash 600
Unearned Service Revenue 600