Acc. No. Account 101 Cash 250,404 102 Accounts receivable 28,456 108 Inventory :9,098 104 Office Supplies 28,472 111 GST Paid 10,249 141 Prepaid Insurance 7,200 142 Prepaid Rent 27.696 143 Interest Receivable 4,432 195 Office Furniture 19,008 156 Accum. Depreciation - Office Furniture 9,904 158 Motor Vehicle 108,000 159 Accum. Depreciation - Motor Vehicle 43,200 201 Accounts Payable 17,276 222 GST Collected 20,984 240 Interest Due 3,100 241 Unearned Revenue 13,922 242 Wages Payable 2,460 243 Utilities Payable 3,280 244 Consulting Fees Payable 4,306 251 Bank Loan 27.904 261 PAYG Withheld 6.064 301 Capital 299,619 302 Drawings 8,150 401 Sales Revenue 181,636 402 Service Revenue 28,206 403 Interest Revenue 4,432 501 Cost of Good Sold 26,327 601 Computer Expense 864 602 Office Supplies Expense 9,591 20E Interest Expense 3,100 204 Consulting Expanse 8,610 Rant Expense 2.308 607 Salas Commission Expense 9,082 Utilities Expanse 8,200 209 Wage Expense 24,600 :10 Advertising Expense 1,950 Depreciation Expense - Office Furniture 296 TOTAL 675,893 675,893