Assets

TT Supplies Debit Credit Prepare insuarance Debit Credit Account receivables Debit Credit
a 8625 8625
b 12000 12000
c
d
e 750 750
f
g
h
i

Bal 8625 0 8625 12000 0 12000 750 750 0

Debit Credit
Supplies 8625
Prepaid
Insurance 12000
Accounts
receivable 750
Accumulated
depreciation 100
"Interest
Receivable" 1000
Salaries
payable 900
Unearned
rent revenue 1400
Unearned
accounting fees 21500
Accounting
fees earned 21500
Interest payable 3500
Supplies
expense 8625
Insurance
expense 12000
Salaries
expense 900
Rent revenue 2150
Depreciation
expense 100
Interest expense 3500
Interest Revenue 1000
Totals 49775 49775
Assets
Accumulated depreciation Debit Credit Interest Receivable Debit Credit = Salaries payable

900

100 100

1000 1000 0

100 0 100 1000 1000 0 900

 Liability
Unearned
Debit Credit Unearned rent revenue Debit Credit Debit Credit
accounting fees

900
1400 1400

21500 21500

0 900 1400 1400 0 21500 21500 0

Accounting fees earned Debit Credit Interest payable Debit Credit Supplies expenses Debit
8625 8625

21500 21500
3500 3500

21500 0 21500 3500 0 3500 8265 8265

 Equity
Credit Insuaran expenses Debit Credit Salaries expenses Debit Credit Rent revenue Credit

12000 12000
900 900
1400
750

0 12000 12000 0 900 900 0 2150 0

Equity
Credit Depreciation expense Debit Credit Interest expenses Debit Credit Interest revenue

1400
750
100 100

3500 3500
1000

2150 100 100 0 3500 3500 0 1000

Debit Credit

1000

0 1000