Date oct Account title

1 Cash
Cayna-Capital
3 Arms&coom Equip.
Cayna-Capital
4 Arms&coom Equip.
Account pay.
5 cash
Rent expense
6
Account pay.
Cash
9 Cash
Prepaid insurance
12 Sr
Ar
16 supply expence
Account pay.
17 ar
sr
22 gas
cash
27 cash
Account pay.
29 Ar
cash
30 sr
ar
31 cash
ulitility
31 salary exp
Cash
31 withdrawal
Cash

Activity 7
1 cash
Owner's capital
2 cash
Notes payable
3 equipment
cash
4 Inventory
cash
5 Sale
Inventory and income
cash
 6 prepaid rent
cash
7 Notes payable
cash
8 Interest expense
cash
9 Utilities expense
cash
10 Salaries expense
cash
Activity 8
1 Owner's capital
cash
2 Permit expense
cash
3 Advertising expense
cash
4 Inventory
Notes payable
5 sales
cash
inventory
6 account recievable
cash
7 Account payable
cash
8 rent expense
rent expense
9 Utilities expense
cash
10 Owner's drawings
cash
activity 10
Asset
1
cash 200,000
Capital
2
Note payable
cash 600,000
RB
3
equipment 450,000
cash -450,000
4
Prepaid rent 20,000
cash -20,000
5
Note payable
cash 500,000
6
cash
inventory
7

8
Account payable 400,000
cash
9
Owner's drawings 10,000
cash
10
Interest expense 15,000
cash
160
PR Debit Credit
110 243000
310 243000
140 34000
34000
140 13740
210 13740
110 7650
520 7,650
150 93000
210 45000
110 48000
110 7710
130 7710
410 8250
120 8250
530 1757
210 1757
120 14790
410 14790
540 720
110 720
110 4500
210 4500
120 8250
110 8250
410 21600
120 21600
110 1030
550 1030
510 31500
110 31500
315 18000
110 18000

Activity 7
100,000
100,000
800,000
800,000
200,000
200,000
500,000
500,00

120,000
120,000
 60,000
60,000
400,000
400,000
80,000
80,000
10,000
10,000
32,000
32,000
Activity 8
1,000,000
1,000,000
30,000
30,000
200,000
200,000
600,000
600,000

700,000
700,000
300,000
300,000
70,000
70,000
8,000
8,000
20,000
20,000
activity 10
Liability Equity

200,000

600,000
500,000

400,000

10,000

15,000
90 50 30
Date October Asset Liabilities
1 243000
3
Equity Income Expenses
243000