Date Description Debits Credits Balance $0.00 CR $2,006.11 $2,006.11 CR $890.24 $2,896.35 CR $2,446.35 CR $190.28 $2,636.63 CR $1,536.63 CR $1,096.39 CR $1,771.99 $2,868.38 CR $187.05 $3,055.43 CR $2,149.32 CR 1,559.45 $3,708.77 CR $180.90 $3,889.67 CR $3,889.67 CR Beginning Balance 9/03/2015 Purchase Equipment on Account 9/06/2015 Purchase of Supplies 9/07/2015 Payment on Sep. 6 9/10/2015 supplies on Account 9/11/2015 Payment on Sep. 3 9/17/2015 Sept.6 Payment 9/18/2015 Equipment on Account 9/19/2015 supplies on Account 9/26/2015 Payment on Sep. 3 9/27/2015 Purchase of Equipment 9/28/2015 $450.00 $1,100.00 $440.24 $906.11 supplies on Account Ending Balance Account# 213-Dividends Payable Date Description Debits Credits Balance Beginning Balance the board of directors dividend Ending Balance $0.00 CR $85.00 CR $85.00 CR 9/16/2015 $85.00 Account# 215-Income Taxes Payable Date Description Debits Credits Balance Beginning Balance $0.00 CR No Entries Ending Balance $0.00 CR Account# 311-Common Stock Date Description Debits Credits Balance Beginning Balance CR 1 owner's investment Ending Balance $0.00 CR $21,000.00 CR $21,000.00 CR 9/01/2015 $21,000.00 Date Description Debits Credits Balance $0.00 CR $2,006.11 $2,006.11 CR $890.24 $2,896.35 CR $2,446.35 CR $190.28 $2,636.63 CR $1,536.63 CR $1,096.39 CR $1,771.99 $2,868.38 CR $187.05 $3,055.43 CR $2,149.32 CR 1,559.45 $3,708.77 CR $180.90 $3,889.67 CR $3,889.67 CR Beginning Balance 9/03/2015 Purchase Equipment on Account 9/06/2015 Purchase of Supplies 9/07/2015 Payment on Sep. 6 9/10/2015 supplies on Account 9/11/2015 Payment on Sep. 3 9/17/2015 Sept.6 Payment 9/18/2015 Equipment on Account 9/19/2015 supplies on Account 9/26/2015 Payment on Sep. 3 9/27/2015 Purchase of Equipment 9/28/2015 $450.00 $1,100.00 $440.24 $906.11 supplies on Account Ending Balance Account# 213-Dividends Payable Date Description Debits Credits Balance Beginning Balance the board of directors dividend Ending Balance $0.00 CR $85.00 CR $85.00 CR 9/16/2015 $85.00 Account# 215-Income Taxes Payable Date Description Debits Credits Balance Beginning Balance $0.00 CR No Entries Ending Balance $0.00 CR Account# 311-Common Stock Date Description Debits Credits Balance Beginning Balance CR 1 owner's investment Ending Balance $0.00 CR $21,000.00 CR $21,000.00 CR 9/01/2015 $21,000.00