| A | B |
|---|
| Received cash from the owner as an investment | Cash D; Capital C |
| Paid cash for supplies | Supplies D; Cash C |
| Paid cash for rent | Rent Expense D; Cash C |
| Received cash from sales | Cash D; Sales C |
| Paid cash for repairs | Repair Expense D; Cash C |
| Sold services on account to Joseph Corbett | AR-J Corbett D; Sales C |
| Bought supplies on account from Janitor Supplies | Supplies D; AP-Janitor Supplies C |
| Paid cash for insurance | Prepaid Insurance D; Cash C |
| Received cash from owner as an investment | Cash D; Capital C |
| Received cash from sales | Cash D; Sales C |
| Bought supplies on account from Derner office Supplies | Supplies D; AP-Derner Office Supplies C |
| Received cash on account from Joseph Corbett | Cash D; AR-J. Corbett C |
| Paid cash for miscellaneous expense | Miscellaneous Expense D; Cash C |
| Paid cash on account to Janitor Supplies | AR-Janitor Supplies D; Cash C |
| Paid cash for electric bill (utilities expense) | Utilities Expense D; Cash C |
| Paid cash for advertising | Advertising Expense D; Cash C |
| Sold services on account to Vera Rice | AR-V Rice D; Sales C |
| Paid cash to owner for personal use | Drawing D; Cash C |
| Received cash on account from Vera Rice | Cash D; AR-V Rice C |
