ACCOUNT Cash ACCOUNT NO.

110

BALANCE
DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT
12/23 31 2 ($ 12,600.00) 12600
31 2 3100 9500

ACCOUNT William James, Capital ACCOUNT NO. 310

BALANCE
DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT
12/23 1 1 ($ 8,000.00) ($ 8,000.00)

ACCOUNT William James, Drawing ACCOUNT NO. 320

BALANCE
DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT
12/23 30 2 200 200

ACCOUNT Sales ACCOUNT NO. 410

 BALANCE
DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT
12/30 31 2 7600 7600

ACCOUNT Utilities Expense ACCOUNT NO. 510

BALANCE
DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT
12/23 3 2 30 30
31 2 150 180