a) Account Titles Debit Credit

Date 1 Cash 66,000

Oct Share Capital - Ordinary 66,000
2 No entry
4 Rent Expense 2,000
Cash 2,000
7 Equipment 18,000
Cash 4,000
Accounts Payable 14,000
8 Advertising Expense 500
Cash 500
10 Maintenance and Repairs Expense 390
Accounts Payable 390
12 Accounts Receivable 3,200
Service Revenue 3,200
16 Supplies 410
Accounts Payable 410
21 Accounts Payable 14,000
Cash 14,000
24 Utilities Expense 148
Cash 148
27 Cash 3,200
Accounts Receivable 3,200
31 Salaries and Wages Expense 5,100
Cash 5,100