Bob Night opened "The General's Favorite Fishing Hole. "The fishing camp is open from April hrough September and attracts many famous college basketbal coaches during the off-season. Guests typically register for one week, arriving on Sunday afternoon arnd Saturday afternoon. The registration fee includes room and board, the use of fishing boats, and professional instruction in fishing techniques. Ledger balances for The General's Favorite Fishing Hole at the end of April are as follow: Accounts Payable Bob Night, Capital Bob Night, Drawing 6,000 Cash Fishing Boats Food Supplies Office Supplies Postage Expense Prepaid Insurance Registration Fees171,700 Rent Expense Phone Expense Utilities Expense Wages Expense $66,500 90,000 130,650 60,000 38,700 500 9,000 40,000 1,200 2,000 40,000 Adjustment information for the end of April is provided below