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6. P. Simpson began business as an engineering consultant on October 1, 20- He set up the following chart of accounts to be used in

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6. P. Simpson began business as an engineering consultant on October 1, 20- He set up the following chart of accounts to be used in his business. 101- Banke 110 AR-R. Arthur 111 A/R-J. Morrison 120+ Supplies 125 Equipment 1306 Automobile 2104 A/P-Ace Finance Co. 211 A/P-Grand's Stationers 212+ A/P Star Oil Co. 301 P. Simpson, Capitale 3024 P. Simpson, Drawings 401. Fees Earned 5054 Car Expense 510 Office Expense 515+ Rent Expenser 520 Wages Expense 4 SIA 19 BRE Name Chapter 5 Test A. For each of the transactions listed below, work out the changes for the transaction and record these changes in the T-accounts. After finishing the transactions, calculate and show the account balances. /144 Transactions 1. On October 1, 20-, Mr. Simpson started his business with the following assets and liabilities: Bank S4651; Equipment $2465; Automobile $8460, A/P-Ace Finance Co. $2850; and A/P Grand's Stationers $1000.- 2. Performed a service for S. Stewart and received $200 cash in payment. 3. Received a bill from Grand's Stationers for $400 of supplies purchased on account. 4. Issued a cheque to O. Mack for wages, $500.- 5. Received a bill from Star Oil Co. for gasoline and oil used in the business car, $60.- 6. Issued a cheque to Ace Finance Company for regular monthly payment, $400.- 7. Issued a cheque to J. Mahoney for the rent for the month, $700.- 8. Issued a bill to J. Morrison for services performed, $500.- 9. Issued a cheque for postage stamps, $30.- 10. Issued a cheque for car repairs, $120.- 11. Received a cheque from J. Morrison on account, $300.- 12. Issued a cheque to R. Gordon for cleaning the office, $100.- 13. Issued a cheque to P. Simpson, the owner, for personal use, $800.- 14. Issued a bill to R. Arthur for services performed, $1000. ASSETS Bank 101 MR Arthur 110 AJM 111 Supplier 120 | 125 Automobile 13 LIABILITIES AND EQUITY NP_Ace Finance C 210 NP-Grand's selon 211 NP-Star ORCH 212 P. Simpson, Capital 301 P. Simpson, Drawings 302 Fees Earned 505 510 515 Office Expense Rent Expert Car Expense 520 Wages Expense COM

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