CASH

DEBIT (DR.) CREDIT (CR)

Jan-01 200,000.00 450,000.00 Jan-03
Jan-02 600,000.00 20,000.00 Jan-04
Jan-06 200,000.00 400,000.00 Jan-08
10,000.00 Jan-09
15,000.00 Jan-10
1,000,000.00 895,000.00
Ending balance 105,000.00

EQUIPMENT
DEBIT (DR.) CREDIT (CR)
Jan-03 450,000.00
Ending balance 450,000.00

PREPAID RENT
DEBIT (DR.) CREDIT (CR)
Jan-04 20,000.00
Ending balance 20,000.00

INVENTORY
DEBIT (DR.) CREDIT (CR)
Jan-05 500,000.00 80,000.00 Jan-06
400,000.00 Jan-07
500,000.00 480,000.00
Ending balance 20,000.00

ACCOUNT RECEIVABLE
DEBIT (DR.) CREDIT (CR)
Jan-07 900,000.00
Ending balance 900,000.00

LOANS PAYABLE
DEBIT (DR.) CREDIT (CR)
600,000.00 Jan-02
600,000.00 Ending balance

ACCOUNTS PAYABLE
DEBIT (DR.) CREDIT (CR)
 500,000.00 Jan-05
Jan-08 400,000.00
400,000.00 500,000.00
100,000.00 Ending balance

OWNER'S CAPITAL
DEBIT (DR.) CREDIT (CR)
200,000.00 Jan-01
200,000.00 Ending balance

OWNER'S DRAWING
DEBIT (DR.) CREDIT (CR)
Jan-09 10,000.00
Ending balance 10,000.00

SALES
DEBIT (DR.) CREDIT (CR)
200,000.00 Jan-06
900,000.00 Jan-07
1,100,000.00 Ending balance

COST OF SALES
DEBIT (DR.) CREDIT (CR)
Jan-06 80,000.00
Jan-07 400,000.00
Ending balance 480,000.00

INTEREST EXPENSE
Jan-10 15,000.00
Ending balance 15,000.00