Date Accounts PR Debit Credit Dec. 1 Equipment 110 1,450 L. Hetherington, Capital 310 1,450 7 Cash 110 1,800 L. Hetherington, Capital 310 1,800 9 Cash 110 2,500 Note Payable 260 2,500 12 Advertising Expense 508 250 Cash 110 250 17 Supplies 140 350 Cash 110 350 21 Accounts Receivable (Fred's Yoga) 130 425 Sales Revenue 410 425 28 Telephone Expense 563 135 Accounts Payable 210 135 29 29 Cash 110 225 Unearned Revenue 230 225 30 L. Hetherington, Drawings 320 175 Cash 110 175