Date Account Name Debit Credit

Aug-01 Cash 575,000

Jess, Capital 575,000
Aug-02 Prepaid rent 80,000
Cash 80,000
Aug-03 Office equipment 16,300
Notes payable 16,300
Aug-04 Supplies 5700
Accounts Payable 5700
Aug-05 Advertising expense 4700
Cash 4700
Aug-10 Cash 15000
Service income 15000
Aug-11 Transportation equipment 250000
Cash 15000
Notes payable 235000
Aug-15 Cash 13900
Service income 13900
Aug-19 Jess, Drawing 3200
Cash 3200
Aug-20 Cash 2000
Service income 2000
Aug-21 Miscellaneous expense 1650
Cash 1650
Aug-22 Notes receivable 19800
Service income 19800
Aug-23 Accounts payable 5700
Cash 5700
Aug-24 Utilities expense 6050
Cash 6050
Aug-25 Cash 19800
Notes receivable 19800
Aug-26 Cash 2500
Unearned service income 2500
Aug-29 Unearned service income 2500
Service income 2500
Aug-31 Salaries expense 75000
Cash 75000