Cash Accounts Receivable Fees Receivable

Debit Credit Debit Credit Debit

150,000(1) 8,000(2) 48,000(30) 10,000(d)
20,000(20) 37,000(3)
7,200(8)
6,000(14)
6,000(28)
12,000(31)
170,000 76,200
93,800

Accounts Payable Salaries Payable Supplies Expense

Debit Credit Debit Credit Debit
7,200(8) 7,200(2) 1,800(b) 2,500(a)
38,000(3)
38,000

Detoya,Capital
Debit Credit
150,000(1)
Fees Receivable Supplies Office Equipment Accumulated Depreciation
Credit Debit Credit Debit Credit Debit Credit
7,200(2) 2,500(a) 75,000(3) 800(c)
4,700

Supplies Expense Rent Expense Depreciation Expense

Credit Debit Credit Debit credit
8000(2) 800©
ulated Depreciation