Date Account Titles Debit Credit

June. 1 Cash 14,800

Equipment 3,600

S. Polland, Capital 18,400

June. 2 Prepaid insurance 1,170

Cash 1,170

June. 3 Equipment 4,600

Cash 820

Note payable 3,780

June. 10 Cash 200

Service revenue 200

June. 16 Accounts receivable 7,830

Service revenue 7,830

June. 27 Advertising expense 875

Cash 875

June. 29 Telephone expense 70

Accounts payable 70

June. 30 Salaries expense 1,990

Cash 1,990

June. 30 Cash 7,830

Accounts receivable 7,830

 Trail Balance

Balance
Particulars Debit credit
Cash 10145
Accounts receivable 7830
Prepaid Insurance 1170
Equipment 8200
Notes Payable 3780
Accounts Payable 70
S. Polland, Capital 18400
Service Revenue 8030
Salaries Expense 1990
Advertising Expense 875
Telephone Expense 70
Total 30280 30280