Owner's

Trans. No
Assets = Liabilities + Equity
Accts. Rec. - Prepaid Accts. Pay. - Peter Gentry,
Cash Dr. Shepard Supplies Insurance Paws & Claws Co. Capital
Beg. Bal. 2,500 0 200 100 1,300 1,500
1 -500 -500
New Bal. 2,000 0 200 100 1,300 1,000
2 700 700
New Bal. 2,700 0 200 100 1,300 1,700
3 -75 -75
New Bal. 2,625 0 200 100 1,300 1,625
4 1,050 1,050
New Bal. 3,675 0 200 100 1,300 2,675
5 275 275
New Bal. 3,675 0 475 100 1,575 2,675
6 285 285
New Bal. 3,675 285 475 100 1,575 2,960
7 -450 -450
New Bal. 3,225 285 475 100 1,575 2,510
8 -185 185
Final Bal. 3,040 285 660 100 1,575 2,510
 Owner's
Assets = Liabilities + Equity
4,085 = 1,575 + 2,510
4,085 = 4,085