Bob Night opened "The General's Favorite Fishing Hole." The fishing camp is opened from April through September and attracts many famous college basketball coaches during the off-season. Guests typically register for one week, arriving on Sunday afternoon and returning home the following Saturday afternoon. The registration fee includes room and board, the use of fishing boats, and professional instruction in fishing techniques. The chart of accounts for the camping operations is provided below:

ASSETS LIABILITIES OWNERS EQUITY REVENUES 101 Cash 202 Accounts Pay. 311 Bob Night, Cap. 401 Registration Fees 122 Accounts Rec. 219 Wages Pay. 312 Bob Night, Draw. 404 Vending Revenue 142 Office Supplies 313 Income Summary 144 Food Supplies