T-Accounts

Cash Accounts Receivable

Sept. 1 ¥ 20,000 Sept. 4 ¥680 Sept. 14 ¥ 5,820 Sept. 20 ¥ 980
2 1,690 5 942 25 2,110
3 980 10 430 Bal. 30 ¥ 6,950
18 3,600
19 3,000 Equipment
30 1,800 Sept. 2 ¥ 17,280
30 85
Bal 30 ¥ 12,133

Yasunari Kawabata, Capital Accounts Payabale

Sept. 19 ¥ 3,000 Sept. 1 ¥20,000 Sept. 18 ¥3,600 Sept. 2 ¥17,200

30 6,007 Bal. 30 ¥13,680

Bal. 30 ¥23,007

Rent Expense Supplies

Sept. 4 ¥680 Sept. 30 ¥680 Sept. 5 ¥942 Sept. 30 ¥330

0 Bal. 30 ¥612

Office Expense Service Revenue

Sept. 10 ¥430 Sept. 30 ¥515 Sept. 30 ¥9,620 Sept. 8 ¥1,690

30 85 14 5,820

¥515 ¥515 25 ¥ 2,110

0 ¥9,620 ¥9,620

Salaries and Wages Expense 0

Sept. 30 ¥1800 Sept. 30 ¥1,800 Supplies Expense

0 Sept. 30 ¥330 Sept. 30 ¥330

Accumulated Depreciation- Equipment 0

Sept. 30 ¥288