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balance: Balance Date Description Debit credit Debit Credit Oct 4 Balance B/f 750 5 Receivables 1,200 6 Payable 700 7 Food sales 2,400 7 Beverage

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balance: Balance Date Description Debit credit Debit Credit Oct 4 Balance B/f 750 5 Receivables 1,200 6 Payable 700 7 Food sales 2,400 7 Beverage sales 900 9 Advertisement 1,050 10 Utilities 300 12 Cash purchase 500

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