Assets = Liabilities

Accounts Accounts
Date Cash + Receivable + Supplies + Equipment = Notes Payable + payable
1 $ 7,600 $ - $ - $ - $ - $ -
2 (950) - - - - -
3 - - 600 - - 600
5 (160) - - - - -
9 4,500 - - - - -
12 (1,200) - - - - -
15 - 5,600 - - - -
17 (2,000) - - - - -
20 (400) - - - - (400)
23 3,600 (3,600) - - - -
26 5,500 - - - 5,500 -
29 - - - 4,000 - 4,000
30 (350) - - - - -
$ 16,140 $ 2,000 $ 600 $ 4,000 $ 5,500 $ 4,200
+ Owner's Equity

Owner's Owner's
+ Capital - Drawings + Revenue - Expense
$ 7,600 $ - $ - $ -
- - - 950
- - - -
- - - 160
- - 4,500 -
- 1,200 - -
- - 5,600 -
- - - 2,000
- - - -
- - - -
- - - -
- - - -
- - - 350
$ 7,600 $ 1,200 $ 10,100 $ 3,460