c.

Dec.31 Salaries and Wages Expense 800

Salaries and Wages Expense 800

Depreciation Expense 200

Accumulated Depreciation- Equipment 200

Supplies Expense 1500

Supplies (3200-1700) 1500

Cash Equipment
Dec.1 Bal. 7,200 Dec.6 1,600 Dec.1
Dec.8 2,100 Dec.15 2000 Dec.31
Dec.10 6,600 Dec.20 1,800
Dec.27 11,640 Dec.23 8,820
Dec.31 Bal. 13,320

Accumulated Depreciation -Equipment Inventory

Dec.1 Bal. 2,200 Dec.1
Dec.31 200 Dec.13
Dec.31 Bal. 2,400
Dec.31

Salaries and Wages Payable

Dec.6 1,000 Dec.1 Bal. 1000
Dec.31 800
Dec.31 800

Retained Earnings
Dec.1 Bal. 9300
Dec.31 Bal. 9300

Supplies Expense
Dec.31 1,500 Dec.27
Dec.31 Bal. 1,500 Dec.31
Equipment Accounts Receivable
Bal. 22,000 Dec.1 Bal. 4,600 Dec.8 2,100
Bal. 22,000 Dec.18 12,000 Dec.27 12,000
Dec.31 Bal. 2500

Inventory Accounts Payable

Bal. 12,000 Dec.10 4,100 Dec.23 9,000 Dec.1 Bal. 4,500
9,000 Dec.18 8,400 Dec.13 9,000
Dec.23 180 Dec.31 Bal. 4,500
Bal. 8,320

Share Capital- Ordinary Depreciation Expense

Dec.1 30,000 Dec.31 200
Dec.31 Bal 30,000 Dec.31 Bal. 200

Salaries and Wages Expense Sales Revenue

Dec.6 600 Dec.10 6,600
Dec.20 1,800 Dec.18 12,000
Dec.31 800 Dec.31 Bal 18,600
Dec.31 Bal. 3,200

Sales Discounts Cost of Goods Sold

360 Dec.10 4,100
Bal. 360 Dec.18 8,400
Dec.31 Bal. 12,500