12. Rob D'Alves begins business with the following assets and liabilities: Bank, $2 200, Land $42 500, Building $85 900, Office Equipment, $6 900, Account(s) Payable to Diamound Equipment, $350, Mortgage on Building, $32 560. After calculating the equity figure, record the opening entry for Rob D'Alvese on August 1, 20-. Date 2020-07-25 General Journal Particulars PR DR Page CR Page 2 of 7

12. Rob D'Alves begins business with the following assets and liabilities: Bank, $2 200, Land $42 500 , Building $85900, Office Equipment, $6900, Account(s) Payable to Piamound Equipment, $350, Mortgage on Building, $32560, After calculating the equity figure, record the opening entry for Rob D'Alvese on August 1, 20 . 20200725 Page 2 of 7