Account Waltham Owner Capital Waltham Deposit Waltham Owner Capital Waltham Cash Waltham Inventory Waltham Cash

Waltham Deposit Waltham Inventory Waltham Inventory Waltham Deposit Waltham Expense Inventory Loan Payable

Indicator DDebit/C - Value Date Transaction Date Credit 1-Apr C 1-Apr 1-Apr D 1-Apr 30-Apr C 30-Apr D 30-Apr D 30-Apr C 1-May 1-May 1-May 1-May 1-May C D D D D

Account Type Liability Deposit

Account Description Owners Capital Waltham Deposit Owners Capital Cash Furniture Cash Waltham Deposit Opening Oil & Grease Uniform & Supplies Equipment Downpayment Rental Equipment Inventory Purchase

30-Apr Liability 30-Apr Deposit 30-Apr Asset 30-Apr Cash 1-May 1-May 1-May 1-May 1-May Cash Expense Expense Asset Expense

1-May D 1-May C

1-May Asset 1-May Liability

Waltham Expense Prepaid Insurance Waltham Cash Waltham Cash Waltham Revenue Waltham Revenue

1-May D 1-May D 1-May C 1-May D 1-May C 1-May C

30-Jul Expense 30-Apr Asset 1-May Cash 1-May Cash 1-May Income 1-May Income

Insurance Coverage Insurance Coverage Insurance Coverage Revenue Oil and Lubr. Service Parking space

Waltham Expense Waltham Expense Waltham Expense Waltham Expense Waltham Expense Waltham Expense Waltham Expense Waltham Cash Waltham Cash

1-May 1-May 1-May 1-May 1-May 1-May 1-May 1-May 1-May

D D D D D C D D C

1-May 1-May 1-May 1-May 1-May 1-May 1-May 1-May 1-May

Expense Expense Expense Expense Expense Cash Liability Liability Cash

Oil Grease inv Payroll Utilities Misc. Expense Lease Payment Equipment payments Equipment payments Withdrawal Towards row 33-38

Waltham Receivable Waltham Receivable

1-May D 1-May D

1-May Asset 1-May Asset

Overnight Parkers Overnight Parkers

Service revenue

1-May C

1-May Income

Revenue

Payroll Payable Utilities Payable Payroll Expense Utilities Expense Waltham Inventory Waltham Cash

1-May 1-May 1-May 1-May

C C D D

1-May 1-May 1-May 1-May

Liability Liability Expense Expense

Employee Payroll Utility Companies Employee Payroll Utility Companies lnventory Costing lnventory Costing

1-May D 1-May C

1-May Asset 1-May Cash

Depreciation Cost Waltham Inventory Depreciation Cost Waltham Inventory Waltham Expense Waltham Liability

1-May 1-May 1-May 1-May

D C D C

1-May 1-May 1-May 1-May

Expense Asset Expense Asset

Furniture Furniture Depreciation Equipment Equipment Depreciation Services Services

1-May C 1-May D

1-May Cash 1-May Liability

Retained Earnings

1-May C

1-May Liability

Profit

Amount Amount Amount For P&L For B/S 40000 40000 -40000 40000 -40000 40000 0 0 10000 10000 -10000 10000 -10000 10000 0 0 6000 -6000 6000 6000 6000 6000 0 0 37150 37150 37150 6320 -6320 6320 4130 -4130 4130 25200 -25200 25200 1500 -1500 1500 0 0 49800 -49800 49800 49800 49800 -49800 0 0 0 0 300 -300 300 900 -900 900 1200 1200 1200 0 0 108600 -108600 108600 105300 105300 105300 3300 3300 3300 0 0 0 0 0 0 8230 -8230 8230 34560 -34560 34560 1700 -1700 1700 6600 -6600 6600 26400 -26400 26400 2490 2490 2490 2490 -2490 -2490 4500 -4500 -4500 84480 84480 84480 0 0 340 730 -340 -730 340 730

Net Deposit

Waltham Deposit 40000

Sub division National of Deduction deduction s s 35650 6320 4130 25200

4350 1500 2850

1070

1070 0 2100 350 -2100 -350 0 -5290 5290

1070 0 -2100 -350 2100 350 0 5290 5290

2100 350 2100 350 5290 5290

150 150 3750 3750 450 450

0 -150 150 -3750 3750 0 450 -450

0 150 150 3750 3750 0 450 -450

19320

0 0 0 19320

0 0 0 -19320

P&L Income Expense 105300 3300 1070

-6320 -4130 -1500 -300 -8230 -34560 -1700 -6600 -26400 -2100 -350 -150 -3750 5290 450

109670 19320

-90350

Cash

-40000 -10000 6000 37150 1200 -108600 2490 84480 5290 450

-21540

3880