10 Cash  

€ - - - € -
1 6,200 6,200
11 Accounts Receivable € - € - € -
2 6,000 2,400 8,400
12 Supplies € - - € € -
6 1,600 1,260 340
13 Prepaid Insurance € - - € € -
0 3,000 250 2,750
15 Equipment € - - - € -
7 14,400 14,400
20 Accounts Payable - € - € - €
1 4,700 185 4,885
20 Unearned Service Revenue - € € - - €
9 4,000 2,500 1,500
31 Share Capital - Ordinary - € - - - €
1 20,000 20,000
40 Service Revenue - € - € - €
0 7,900 4,900 12,800
72 Salaries and Wages Expense € - € - € -
6 4,400 1,600 6,000
72 Rent Expense € - - - € -
9 1,000 1,000
    € € - - - -
36,600 36,600
63 Supplies Expense - - € - € -
1 1,260 1,260
73 Utilities Expense - - € - € -
2 185 185
72 Insurance Expense - - € - € -
2 250 250
21 Salaries and Wages - - - € - €
2 Payable 1,600 1,600
71 Depreciation Expense - - € - € -
1 300 300
15 Accumulated - - - € - €
8 Depreciation - 300 300
Equipment
          € € € €
8,495 8,495 41,085 41,085