10/1 10/10 10/10 10/20 10/25 10/6 10/20 10/4 10/3 Cash No. 101 4,000 10/4 600 500 10/12 1,400 2,700 10/15 400 400 10/30 300 3.000 10/31 400 Accounts Receivable No. 112 900 10/20 400 800 Supplies No. 126 600 Equipment No. 157 2.700 Notes Payable No. 200 10/10 2,700 Accounts Payable No. 201 1,400 10/3 2,700 Owner's Capital No. 301 10/1 4,000 10/25 3.000 Owner's Drawings No. 306 300 Service Revenue No. 400 10/6 900 10/10 500 10/20 800 Salaries and Wages Expense No. 726 400 Rent Expense No. 729 400 10/12 10/30 10/31 10/15 Date Account Titles and Explanation Debit Credit (Owner's investment of cash in business)