assets liability equity

cash acc receiveabsupplies equipment acc payable share capital revenue

10,000 10,000
-5,000 5,000
-400
-700 700
250
4,700 4,700
-1,000
-1,000
-160
980 980
120 -120
6,560 860 700 5000 250 10,000 5680
total 10250
total 13,120 total

description post ref dr cr

1-Sep cash 500,000,000
share capital 500,000,000
4-Sep cash 300,000,000
unearned service revenue 300,000,000
6-Sep equipment 100,000,000
cash 40,000,000
acc payable 30,000,000
notes payable 30,000,000
8-Sep cash 300,000,000
service revenue 300,000,000
10-Sep cash 60,000,000
unearned service revenue 60,000,000
12-Sep supplies 6,000,000
acc payable 6,000,000
16-Sep utilities expense 20,000,000
cash 20,000,000
18-Sep cash 140,000,000
unearned service revenue 60,000,000
acc receiveable 100,000,000
service revenue 300,000,000
20-Sep insurance expense 120,000,000
cash 120,000,000
22-Sep cash 100,000,000
acc receiveable 100,000,000
24-Sep acc receiveable 300,000,000
service revenue 300,000,000
26-Sep unearned service revenue 300,000,000
service revenue 300,000,000
28-Sep acc payable 6,000,000
cash 6,000,000
30-Sep salaries and wages expenses 150,000,000
cash 150,000,000

2,562,000,000 2,562,000,000
 equity
expense (-) deviden (-)

-400

-250

-1,000
-1,000
-160

-1810 -1000
total 2870
13120