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Cash + Supplies + Land Payble + Stock + Earnings (a) 24,000 24,000 Issued common stock (b) 320 320 () (23,000) 23,000 (d) 2,800

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Cash + Supplies + Land Payble + Stock + Earnings (a) 24,000 24,000 Issued common stock (b) 320 320 () (23,000) 23,000 (d) 2,800 2,800 Service revenue (e) (60) (60) (f) (g) (380) (105) (380) Rent expense (105) Utilities expense (h) (i) Bal 4,000 (4,000) (1,000) 6,255 Total (1,000) Dividends 320 19,000 260 24,000 1,315 25,575 25,575

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