DATE ACCOUNT TITLE DEBIT CREDIT

Aug. 2 Cash 12,300

Business checking account 71,000
villanueva capital 83,300
3 Service vehicle 80,000
Cash 50,000
Notes payable 30,000
4 SUPPLIES EXPENSE 3,200
ACCOUNT PAYABLE 3,200
5 SERVICE INCOME 4,800
ACCOUNT RECEIVABLE 4,800
7 Painting revenues 1,500
Account receivable 1,500
10 Painting supplies 1,600
Cash 1,600
11 Painting revenues 4,800
Account receivable 4,800
12 Prepaid insurance 4,000
Cash 4,000
13 Service revenue 6,200
Account receivable 6,200
14 Wages expense 1,500
Cash 1,500
15 Service vehicle 400
Cash 400
18 Painting supplies 3,200
Accounts payable 3,200
20 Painting equipment 8,900
Cash 8,900
22 Account receivable 600
Notes payable 600
23 Painting revenues 3,300
Account receivable 3,300
24 Villanueva withdrawals 3,000
Cash 3,000
25 Painting revenues 3,600
Account receivable 3,600
27 Maintenance expense 2,000
cash 2,000
29 Wages expense 1,800
 Cash 1,800

Cash Accounts Receivable Prepaid Insurance

12,300 50,000 600 4,800
Property, Plant, and 4,000
1,600 1,500
Equipment
4,000 80,000 4,800
1,500 400 6,200
400 4,800 3,300
Accounts Payable Notes
3,600Payable
8,900 8,900
3,200 1,600 24,20030,000
3,000
3,200 600
2,000 95,700
6,400 30,600
1,800
84,300
Service Income
4,800 Maintenance Expense
4,800 2,000
Painting Revenues 2,000
4,800
1,500 Wages Expense
3,300 1,500
3,600 1,800
13,200 3,300

Service Revenue Withdrawals

6,200 3,000
6,200 3,000

Villanueva Capital
71,000 83,000
83,000
Account title Debit Credit
Cash 84,300
Account receivable 24,200
Prepaid insurance 4,000
Preperty,plant,eqpmnt 95,700
Accounts payable 6,400
Notes payable 30,600
Service income 4,800
Maintenance expense 2,000
Painting revenues 13,200
Wages expense 3,300
Service revenue 6,200
Withdrawals 3,000
Villuaneva capital 8,300