A.

Cash 400,000 Cash Accounts Receivable

Clarita, Capital 400,000 400,000 80,000 25,000
25,000 15,000 20,000
B.Equipment 150,000 15,000 10,000 45,000
Accounts Payable 150,000 20,000 20,000 14,400
10,600 30,000
C. Furniture and Fixtures 80,000 20,000 5,000 Expenses
Cash 80,000 25,000 5,000
10,000 25,000
D. Prepaid Rent 15,000 10,000 10,000
Cash 15,000 8,000 8,000
2,000 2,000
E. Supplies 10,000 6,500 1,700
Cash 10,000 8,200 1,000
1,700 52,700
F.Cash 25,000 1,000
Revenues 25,000 80,000 Clarita, Capital
10,000
G.Prepaid Insurance 20,000 50,000
Cash 20,000 490,600 372,400
118,200
H. Accounts Payable 30,000
Cash 30,000

I. Expenses 5,000 TRIAL BALANCE

Cash 5,000 Accounts Debit Credit
Cash 118,200
J. Cash 15,000 Accounts R 14,400
Revenues 15,000 Supplies 26,500
Prepaid In 20,000
K. Expenses 25,000 Prepaid Re 15,000
Cash 25,000 Furniture & 80,000
Equipment 230,000
L. Withdrawal 10,000 Accounts Payable 120,000
Cash 10,000 Revenues 105,000
Clarita, Capital 400,000
M. Expenses 10,000 Expenses 52,700
Cash 10,000 Withdrawa 68,200
625,000 625,000
N. Accounts Receivable 25,000
Revenues 25,000

O. Expenses 8,000
Cash 8,000
P. Expenses 2,000
Cash 2,000

Q. Supplies 6,500
Cash 6,500

R. Withdrawal 8,200
Cash 8,200

S. Cash 20,000
Accounts Receivable 20,000
Revenues 40,000

T. Expenses 1,700
Cash 1,700

U. Cash 10,600
Accounts Receivable 10,600

V. Expenses 1,000
Cash 1,000

W. Equipment 80,000
Cash 80,000

X. Supplies 10,000
Cash 10,000

Y. Cash 20,000
Accounts Receivable 20,000

Z. Withdrawal 50,000
Cash 50,000
Accounts Receivable Equipment Supplies
10,600 150,000 10,000
20,000 80,000 6,500
30,600 230,000 10,000
26,500
Prepaid Rent
Expenses 15,000 Withdrawal
10,000
Prepaid Insurance 8,200
20,000 50,000
68,200
Accounts Payable
30,000 150,000 Furniture and Fixtures
120,000 80,000

Revenues
Clarita, Capital 25,000
400,000 15,000
25,000
40,000
105,000