DATE			TRANSACTIONS
2019
Sept.		1	Zack Mason invested $30,000 in cash to start the firm.
		4	Purchased office equipment for $3,250 on credit from Den, Inc.; received Invoice 9823, payable in 30 days.
		16	Purchased an automobile that will be used to visit clients; issued Check 1001 for $15,000 in full payment.
		20	Purchased supplies for $260; paid immediately with Check 1002.
		23	Returned damaged supplies for a cash refund of $85.
		30	Issued Check 1003 for $2,100 to Den, Inc., as payment on account for Invoice 9823.
		30	Withdrew $1,500 in cash for personal expenses.
		30	Issued Check 1004 for $3,500 to pay the rent for October.
		30	Performed services for $7,325 in cash.
		30	Paid $220 for monthly telephone bill, Check 1005.

Cash

Account No. 101

Accounts Receivable

Account No. 111

Date

Debit

Credit

Balance

Date

Debit

Credit

Balance

Prepaid Rent

Account No. 112

Date

Debit

Credit

Balance

Supplies

Account No. 121

Equipment

Account No. 131

Date

Debit

Credit

Balance

Date

Debit

Credit

Balance

Automobile

Account No. 141

Accounts Payable

Account No. 202

Date

Debit

Credit

Balance

Date

Debit

Credit

Balance

Zack Mason, Capital

Account No. 301

Zack Mason, Drawing

Account No. 302

Date

Debit

Credit

Balance

Date

Debit

Credit

Balance

Fees Income

Account No. 401

Salaries Expense

Account No. 514

Date

Debit

Credit

Balance

Date

Debit

Credit

Balance

Telephone Expense

Account No. 517

Date

Debit

Credit

Balance

TRANSACTIONS