\begin{tabular}{|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Casn } & No. 101 \\ \hline 4/1 & 14,000 & 4/15 & 2,500 \\ \hline 4/12 & 820 & 4/25 & 1,300 \\ \hline 4/29 & 330 & & \\ \hline \multirow[t]{2}{*}{4/30} & 2,000 & & \\ \hline & \multicolumn{2}{|c|}{ Accounts Receivable } & No. 112 \\ \hline \multirow[t]{2}{*}{4/7} & 2,600 & 4/29 & 330 \\ \hline & \multicolumn{2}{|c|}{ Supplies } & No. 126 \\ \hline \multirow[t]{2}{*}{4/4} & 2,900 & & \\ \hline & \multicolumn{2}{|c|}{ Accounts Payable } & No. 201 \\ \hline \multirow[t]{9}{*}{4/25} & 1,300 & 4/4 & 2,900 \\ \hline & \multicolumn{2}{|c|}{ Unearned Service Revenue } & No. 209 \\ \hline & & 4/30 & 2,000 \\ \hline & \multicolumn{2}{|c|}{ Owner's Capital } & No. 301 \\ \hline & & 4/1 & 14,000 \\ \hline & \multicolumn{2}{|c|}{ Service Revenue } & No. 400 \\ \hline & & 4/7 & 2,600 \\ \hline & & 4/12 & 820 \\ \hline & \multicolumn{2}{|c|}{ Salaries and Wages Expense } & No. 726 \\ \hline 4/15 & 2,500 & & \\ \hline \end{tabular} Drenara a trial halance at nril 20