FDN Pest Control Services Chart of Accounts Account # Account Title Assets 101 Cash 102 Accounts Receivable 103 Baiting Supplies 104 Office Supplies 111 Office Equipment 112 Furniture Liabilities 201 Accounts Payable Owner's Equity 301 Faith D. Nakpil, Capital 302 Faith D. Nakpil, Drawing Revenues 401 Service Income Expenses 501 Salaries Expense 502 Utilities Expense 503 Rent Expense I Page | Date Transactions 2024 April 2 | Ms. Nakpil invested cash amounting to 100,000 to start her business. 3 | Bought office equipment on account from House Trading with Invoice # 2369 amounting to 50,000. 4 | Bought baiting supplies (for pests) worth 30,000 and issued Check #20001 as payment. 8 | Rendered termite control services to Henry with Invoice #0001 amounting to 40,000, OR#0001 12 | Rendered rodent control services to Philip with Invoice #0002 amounting to 50,000 on account. 15 | Paid employees' salaries amounting $23,790. 16 | Bought shelves from House Trading with Invoice # 2401 that cost 35,000 and paid through Check #20002. The shelves will be used for the baiting supplies bought last April 4. 17 | Faith D. Nakpil made additional investment to the company, $60,000 18 | Bought office supplies in cash from International Bookstore with Invoice #1130 amounting to 5,000. 19 | The company issued Check #20003 to House Trading as full payment for office equipment. 20 | Collected from Philip in full and issued OR#0002 to customer. 22 | Paid telephone bill amounting to 2,000, Check #20004 23 | Ms. Nakpil withdrew 8,000 cash for personal use, Check #20005 24 | Bought printer from House Trading amounting to 8,000 on account, Invoice #32400 25 | Paid electric bill in cash amounting to 15,000, Check #20006 26 | Paid rental space for April amounting to 50,000, Check #20007 29 | Paid employees' salaries amounting to $24,590. 30 | Paid partially House Trading 50% of what was owed for the printer, Check #20008