Dr Cr

Cash 3610
Account Receivable 2542
Supplies 490
Equipment 3310
Account Payable 3000
Unearned Service Revenue 1100
Owner's Capital 8000
Owner's Drawings 1400
Service Revenue 3362
Salaries and Wages Expense 3300
Utilities Expense 810
15462 15462

1 cash 270 v
a/r 270 v
2 equipment 710 v
supplies 710 v
3 revenue 882 v
4 wages exp 700 v
cash (?) 700
5 a/p 666
6 drawings 600
wages exp 600