As the bookkeeper of Pat's Plowing, you have been asked to complete portions of the accounting cycle for Pat from the following information.

1		Pat invested $16,000 cash and $10,200 worth of snow equipment into the plowing company.
1		Paid rent 6 months in advance for garage space, $2,400.
4		Purchased office equipment from Lang Corp. for $12,000 on account.
6		Purchased snow supplies for $300 cash.
8		Collected $8,000 from plowing local shopping centers.
12		Pat Munro withdrew $8,000 from the business for personal use.
20		Plowed Hayfield parking lots, payment not to be received until March, $5,000.
26		Paid salaries to employees, $2,200.
28		Paid Lang Corp. one-half amount owed for office equipment.
29		Advertising bill received from Taft Co. but will not be paid until March, $800.
30		Paid telephone bill, $140.

Chart of Accounts
Assets		Owner's Equity
111	Cash	311	P. Munro, Capital
112	Accounts Receivable	312	P. Munro, Withdrawals
114	Prepaid Rent	313	Income Summary
115	Snow Supplies	Revenue
121	Office Equipment	411	Plowing Fees
122	Accumulated Depreciation,	Expenses
	Office Equipment	511	Salaries Expense
123	Snow Equipment	512	Advertising Expense
124	Accumulated Depreciation,	513	Telephone Expense
	Snow Equipment	514	Rent Expense
Liabilities		515	Snow Supplies Expense
211	Accounts Payable	516	Depreciation Expense, Office Equipment
212	Salaries Payable	517	Depreciation Expense, Snow Equipment