Accounts Prepaid Accounts

Cash + Receivable + Supplies + Insurance + Spray equipment + Service Vehicle = Payable + Aguilar, Capital
a 60,000.00 60,000.00 INV
60,000.00 + - - + - + - + - = - + 60,000.00
b (22,500.00) 112,500.00 90,000.00
37,500.00 + - - + - + - + 112,500.00 = 90,000.00 60,000.00
c 18,000.00 18,000.00
37,500.00 + - - + - + 18,000.00 + 112,500.00 = 108,000.00 + 60,000.00
d (5,600.00) (5,600.00) EXPENSE
31,900.00 + - - + - + 18,000.00 + 112,500.00 = 108,000.00 + 54,400.00
e (5,760.00) 5,760.00
26,140.00 + - - + 5,760.00 + 18,000.00 + 112,500.00 = 108,000.00 + 54,400.00
f 21,750.00 21,750.00 REVENUE
47,890.00 + - - + 5,760.00 + 18,000.00 + 112,500.00 = 108,000.00 + 76,150.00
g (5,730.00) 5,730.00
42,160.00 + - 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 108,000.00 + 76,150.00
h 4,440.00 4,440.00 REVENUE
42,160.00 + 4,440.00 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 108,000.00 + 80,590.00
i (960.00) (960.00) EXPENSE
41,200.00 + 4,440.00 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 108,000.00 + 79,630.00
j 3,270.00 (3,270.00) EXPENSE
41,200.00 + 4,440.00 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 111,270.00 + 76,360.00
k 16,420.00 16,420.00 REVENUE
57,620.00 + 4,440.00 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 111,270.00 + 92,780.00
l (10,500.00) (10,500.00) WITHDRAWAL
47,120.00 + 4,440.00 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 111,270.00 + 82,280.00
m (20,400.00) (20,400.00) EXPENSE
26,720.00 + 4,440.00 + 5,730.00 + 5,760.00 + 18,000.00 + 112,500.00 = 111,270.00 + 61,880.00

173,150.00 173,150.00