Part a and d:

Part b:

Cash
R
Date Decription ef Debit Credit
1,00,000.
Capital 00
60,000
Supplies .00
Accounts 2,70,000.
Receivable 00
60,000
Drawings .00
1,80,000
Salary .00

Adjusted 70,000
31-Dec Balance .00

Accounts Receivable
R
Date Decription ef Debit Credit
Service 4,00,000.
Revenue 00
2,70,000
Cash .00

Adjusted 1,30,000
31-Dec Balance .00
 Drawings
R
Date Decription ef Debit Credit
60,000.
Cash 00

Adjusted 60,000
31-Dec Balance .00

Supplies
R
Date Decription ef Debit Credit
60,000.
Cash 00

Supplies 40,000
Expense .00

Adjusted 20,000
31-Dec Balance .00

Capital
Re Deb
Date Decription f it Credit
1,00,000.
Cash 00

Adjusted 1,00,000.
31-Dec Balance 00
 Service Revenue
Re
Date Decription f Debit Credit
Accounts 4,00,000
Receivable .00

Adjusted 4,00,000
31-Dec Balance - .00

SalaryPayable
Re
Date Decription f Debit Credit
Salaries 30,000.
Expense 00

Adjusted 30,000
31-Dec Balance .00

Salary Expense
Re
Date Decription f Debit Credit
1,80,000.
Cash 00
Salaries 30,000
Payable .00
 Adjusted 2,10,000.
31-Dec Balance 00 0

Provisions for Doubtful Debt A/c

Re
Date Decription f Debit Credit
Bad Debt 10,000.
Expense 00

Adjusted 10,000.
31-Dec Balance - 00

Supplies Expense
Re Cred
Date Decription f Debit it
40,000.
Supplies 00

Adjusted 40,000.
31-Dec Balance 00 0

Bad Debt Expense

R
Date Decription ef Debit Credit
Provisions for 10,00
Doubtful Debt A/c 0.00
 10,00
31-Dec Adjusted Balance 0.00 -

Part c:

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