Apr" 1 13 19 22 Cash ............................................................ 101 Office Equipment ....................................... 163 K. Tanner, Capital ............................... 301 Owner invested cash and equipment. Prepaid Rent ............................................... 131 Cash .................................................... 101 Prepaid twelve months' rent. Office Equipment ....................................... 163 Office Supplies ........................................... 124 Accounts Payable .............................. 201 Purchased equip. & supplies on credit. Cash ............................................................ 101 Services Revenue ............................... 403 Received cash for services. Accounts Receivable ................................. 106 Services Revenue ............................... 403 Billed client for completed work. Accounts Payable ...................................... 201 Cash .................................................... 101 Paid balance due on account. Prepaid Insurance ...................................... 128 Cash .................................................... 101 Paid premium for insurance. Cash ............................................................ 101 80,000 26,000 9,000 8,000 3,600 4,000 6,000 11,600 2,400 4,400 106,000 9,000 11,600 4,000 6,000 11,600 2,400