CASH Post ACCOUNT NO. 112 Balance Date Explanation Debit Credit Ref. Debit Dec 31 Balance 400 00 Date Dec 31 Balance PREPAID INSURANCE Explanation ACCOUNT NO. 114 Post Balance Debit Credit Ref. Debit 4 5 000 Credit Credit CLEANING SUPPLIES Post Date Explanation Debit ACCOUNT NO. 115 Balance Credit 3 Ref. Debit Credit 4 Dec 31 Balance 4 6 600 5 6 27 28 AUTO ACCOUNT NO. 121 29 Post Date Explanation Balance 30 Debit Credit Ref. Debit Credit 31 Dec 31 Balance 3 0 4 000 32 33 34 ACCHELATED BEDOECIATION AUTO