The following are the transactions of KYOTO Company of Lee Mon Do for March 2020.

1. Mr. Lee invested the following into the business: Cash ¥ 5,000,000 ; Land ¥ 6,000,000 & Equipment ¥ 400,000.

2. Purchased supplies on account, ¥ 30,000

3. Borrowed money from a bank worth ¥ 500,000 and issued a promissory note

4. Rendered services to client A worth ¥ 100,000 cash

5. Rendered services to client B worth ¥ 200,000 on account

6. Purchased transportation equipment worth ¥ 400,000 cash

7. Paid prepaid insurance ¥ 100,000 cash

8. Rendered services to client C worth ¥ 250,000

9. Owner bought office supplies ¥ 15,000 cash

10. Received bills worth ¥ 20,000 for utilities used

11. Rendered services to client D worth ¥ 150,000 and received a promissory note

12. Purchased furniture and fixtures worth ¥ 120,000 cash

13. Rendered services to client E worth ¥ 210,000 and received cash

14. Paid salaries of employees worth ¥ 30,000

15. Paid rent worth ¥ 50,000