a.

Cash 250000
Diaz, Capital 250000 b
b. Prepaid Rent 8000 f
Cash 8000 i
c. Cash 210000 j
Notes Payable 210000 k
d. No Entry l
e. Service Vehicle 420000 o
Cash 420000 q
f. Prepaid Insurance 14400 r
Cash 14400
g. Office Equipment 60000
Cash 15000
Accounts Payable 45000
h. Supplies 18000
Accounts Payable 18000
i. Accounts Payable 10000
Cash 10000
j. Cash 26400
Consulting Revenues 26400
k. Salaries Expense 6600
Cash 6600
l. Cash 10000
Unearned Referral Revenues 10000
m. Accounts Receivable 36000
Consulting Revenues 36000
n. Diaz, Withdrawal 14000
Cash 14000
o. Salaries Expense 7200
Cash 7200
p. Utilities Expense 1400
Utilities Payable 1400
q. Cash 24000
Accounts Receivable 24000
r. Utilities Expense 3000
Cash 3000
Operating Investing Financing
-8000 -420000 250000 Cash Received from clients
-14400 -15000 210000 Payments to supplier
-10000 -14000 Payments to employees
26400 Payments for insurance
-6600 Payments for office rent
10000 Payments for utilities
-7200
24000 Payments to acquire service vehicle
-3000 Payments to acquire office equipment
11,200.00 - 435,000.00 446,000.00 22,200.00
Cash received as investment by owners
Cash received from borrowings
Payments for withdrawals by owners