DB CR

1 CASH 34900
2 SALES 52000
3 CAPITAL 100000
4 EQUIPMENT 25000
5 A/R 9500
6 A/P 6500
7 UNEARNED REVENUE 14000
8 REVENUE EARNED 23000
9 ADVERTISEMENT 23000
10 SUPPLIES 7000
11 SUPPLIES EXPENSE 7500
12 PURCHASES 67500
13 RENT EXPENSE 26000
14 FUEL EXPENSE 8000
15 MOYOR VEHICLE 3000
16 WAGES EXPENSE 11000
17 WAGES PAYABLE 7000
18 UTILITY EXPENSE 10050
19 SALES RETURN 5500
20 PURCHASE RETURN 20000
21 UTILITY T 10050
22 TELEPHONE EXPENSE 13500
23 MISCELLENIOUS EXPENSE 7000
24 LEGAL EXPENSE 10400
25 TRAVEL EXPENSE 6500
26 INTERNET EXPENSE 31000
27 HEAT AND LIGHT EXPENSE 14000
28 DEP EXP EQUIPMENT 18000
29 ACC DEP EQUIPMENT 18000
30 P.PAID INTEREST EXP 9000
31 P.PAID INTERNET EXPENSE 1500
32 P.PAID ADVERTISEMENT 10500
33 BANK LOAN 65000
34 UNEXPIRED INSURANCE 9000
35 P.PAID RENT 17000
36 INTERNET PAYABLE 20000
37 INSURANCE EXPENSE 11000
38 DEP EXP BUILDING 11500
39 ACC DEP BUILDING 11500
40 INCOME TAX 1000
41 INCOME TAX PAYABLE 1000
42 DEP EXP MOTOR VEHICLE 11000
43 ACC DEP MOTOR 11000
44 INTEREST EXP 9000
399450 388450