Sabrina Rivers
Sept 17, 2014
Prof. Henderson

Account Debited Account Credited (a) (b) (c) (d) (a) (b) (c) (d) Basic Specific Normal Basic Specific Normal Date Type Account Effect Balance Type Account Effect Balance Jan. 2 A Cash Incr. Debit SE Common Incr. Credit Stock
Jan 3 A Vehicles Incr. Debit A Cash Decr. Credit

Jan 9 A Supplies Incr Debit L Accounts Incr. Credit Payable

Jan 11 A Accounts Rec. Incr. Debit SE Revenue Incr . Credit

Jan 16 A Cash Incr Debit SE Adv. Expense Incr. Credit

Jan 20 A Cash Incr. Debit A Account Rec. Decr. Credit

Jan 23 L Accounts Decr. Debit A Cash Decr. Credit payable

Jan 28 SE Dividends Decr. Debit A Cash Decr. Credit

2) Account Title | Ref. | Debit | Credit | Cash | Number 1 | 40,000 | | Common Stock | Number 1 | | 40,000 | Supplies | Number 2 | 400 | | Accounts Payable | Number 2 | | 400 | Equipment | Number 3 | 8,000 | | Cash | Number 3 | | 2,000 | Accounts Payable | Number 3 | | 6,000 | Commission Revenue | Number 4 | 4,000 | | Accounts Receivable | Number 4 | | 4,000 | Rent Expense | Number 5 | 700 | | Cash | Number 5 | | 700 | Accounts Payable | Number 6 | 200 | | Cash | Number 6 | | 200 | Advertising Expense | Number 7 | 600 | | Cash | Number 7 | | 600 | Office