| A | B |
|---|
| The normal balance side of CASH | Debit |
| The normal balance side of SUPPLIES | Debit |
| The normal balance side of PREPAID INSURANCE | Debit |
| The normal balance side of ACCOUNTS RECEIVABLE--SAM ERICKSON | Debit |
| The normal balance side of ACCOUNTS PAYABLE--STAPLES | Credit |
| The normal balance side of ACCOUNTS PAYABLE--OFFICEMAX | Credit |
| The normal balance side of JENNIE EWERT, CAPITAL | Credit |
| The normal balance side of JENNIE EWERT, DRAWING | Debit |
| The normal balance side of SALES | Credit |
| The normal balance side of ADVERTISING EXPENSE | Debit |
| The normal balance side of UTILITIES EXPENSE | Debit |
| The normal balance side of MISCELLANEOUS EXPENSE | Debit |
| The normal balance side of REPAIRS EXPENSE | Debit |
| The increase side of CASH | Debit |
| The increase side of SUPPLIES | Debit |
| The increase side of PREPAID INSURANCE | Debit |
| The increase side of ACCOUNTS RECEIVABLE--SAM ERICKSON | Debit |
| The increase side of ACCOUNTS PAYABLE--STAPLES | Credit |
| The increase side of JENNIE EWERT, CAPITAL | Credit |
| The increase side of JENNIE EWERT, DRAWING | Debit |
| The increase side of SALES | Credit |
| The increase side of ADVERTISING EXPENSE | Debit |
| The increase side of UTILITIES EXPENSE | Debit |
| The increase side of MISCELLANEOUS EXPENSE | Debit |
| The increase side of REPAIRS EXPENSE | Debit |
| The decrease side of CASH | Credit |
| The decrease side of SUPPLIES | Credit |
| The decrease side of PREPAID INSURANCE | Credit |
| The decrease side of ACCOUNTS RECEIVABLE--SAM ERICKSON | Credit |
| The decrease side of JENNIE EWERT, CAPITAL | Debit |
| The decrease side of JENNIE EWERT, DRAWING | Credit |
| The decrease side of SALES | Debit |
| The decrease side of ADVERTISING EXPENSE | Credit |
| The decrease side of UTILITIES EXPENSE | Credit |
| The decrease side of MISCELLANEOUS EXPENSE | Credit |
| The decrease side of REPAIRS EXPENSE | Credit |
| The classification of CASH | Asset |
| The classification of SUPPLIES | Asset |
| The classification of PREPAID INSURANCE | Asset |
| The classification of ACCOUNTS RECEIVABLE--SAM ERICKSON | Asset |
| The classification of JENNIE EWERT, CAPITAL | Owner's Equity |
| The classification of JENNIE EWERT, DRAWING | Withdrawal (Contra Capital) |
| The classification of SALES | Revenue |
| The classification of ADVERTISING EXPENSE | Expense |
| The classification of UTILITIES EXPENSE | Expense |
| The classification of MISCELLANEOUS EXPENSE | Expense |
| The classification of REPAIRS EXPENSE | Expense |
