accounts had the following beginning balances on their normal side; Cash 20,000, Accounts Receivable 16,000, Supplies 1,000, Equipment 158,000, A/D Equipment 64,517, Computers 3,000, A/D Computers 2,450, Office Furniture 5,000, A/D - Office furniture 4,083, Buildings 300,000, A/D Buildings 40,833, Land 100,000, Accounts Payable 4,000, Wages Payable 25,000, Unearned Revenue 1,500, Common Stock 10,000, Retained Earnings 450,617

Date	Account title and explanation
1-Feb	Pest Disinfest, a 4 year old pesticide company, decided to take out a loan to help expand their business.
	They borrowed $400,000 from the bank on a 20 year 9% note payable.
Acount # DR	Account # CR	Dr Title	Cr Title		Debit	Credit

1-Feb

Disinfest paid $3,600 for 1 year rent on a storage facility.

2-Feb

Disinfest payed cash for 2 sprayers costing $125,000 each and a small storage facility costing $70,000.

2-Feb

Disinfest bought $6,000 worth of supplies.

2-Feb

The company paid $9,000 cash for the premium on a two-year insurance policy.

5-Feb

The company hired a photographer to help advertise their expanded business. They recived a bill for $780.

6-Feb

The company made a payment on their accounts payable of $2,200.

7-Feb

Disinfest received a $10,000 payment from a customer for services accrued earlier.

7-Feb

The company was paid $90,500 for services it will perform in the future.

9-Feb

Disinfest performed services totaling $12,000 and was paid in cash

10-Feb

The company purchased $700 worth of supplies on credit

14-Feb

Disinfest performed services of $30,000 for the payment made February 7th.

16-Feb

Disinfest received a $7,000 payment from a customer for services accrued earlier.

19-Feb

The company performed services worth $9,500 to be paid next month.

22-Feb

The company paid the photographer from February 5th for her services.

25-Feb

The company made a payment on their accounts payable of $2,000

28-Feb

Disinfest used $4,550 worth of supplies this month

28-Feb

Record interest expense on notes payable.

28-Feb

Adjust prepaid insurance.

28-Feb

Record depreciation expense of $1,700 on equipment.

28-Feb

Record depreciation expense of $50 on computers.

28-Feb

Record depreciation expense of $83 on office furniture.

28-Feb

Record depreciation expense of $1,028 on buildings

28-Feb

Adjust prepaid rent.

28-Feb

Disinfest estimates $500 of utilities used during the month.

28-Feb

Disinfest owes employees $55,000 in wages for the month.

28-Feb

Disinfest paid a $5,000 dividend to its shareholders.

28-Feb

From Feb. 14 to Feb. 28 Disinfest performed services of $40,000 for the payment made February 7th.