Accounts Notes Furniture and Office Kitchen Accounts Utilities Daniella,

Date Cash Receivable Receivable Supplies Fixtures Equipment Equipment Payable Notes Payable Payable Capital Capital Notation
Kitchen
Equipment
Kitchen
Equipment

TOTAL
 Cash Acct: 101 Accounts Receivable
Debit Credit Debit

Prepaid Insurance Acct: 104 Equipment

Debit Credit Debit

Sarah G., Capital Acct: 301 Sarah G., Drawing

Debit Credit Debit

Rent Expense Acct: 501 Utilities Expense

Debit Credit Debit
Salaries Expense Acct: 504
Debit Credit
counts Receivable Acct: 102 Supplies Acct: 103
Credit Debit Credit

Equipment Acct: 105 Accounts Payable Acct: 201

Credit Debit Credit

rah G., Drawing Acct: 302 Professional Fee Acct: 402

Credit Debit Credit

tilities Expense Acct: 502 Advertising Expense Acct: 503

Credit Debit Credit