Fife & Company, a public corporation offering accounting services to low income clients has the following transactions in their second year of business.

Date	Description	Debit	Credit
Jan 4	Organization Costs	27,000
	Common Stock		27,000
Jan 5	Cash	75,000
	Common Stock		75,000
Jan 8	Prepaid Rent	2,600
	Cash		2,600
Jan 12	Office Equipment	8,000
	Accounts Payable		4,000
	Cash		4,000
Jan 17	Cash	17,000
	Accounts Receivable	6,000
	Service Revenue		23,000
Jan 25	Supplies	6,500
	Accounts Payable		6,500

The beginning balances were: Cash: $36,000; Accounts Receivable: $22,000; Supplies: $1,900; Prepaid Rent: $0; Office Equipment: $8,000; Organization Costs: $0; Accounts Payable: $14,000; Common Stock: $11,000; Service Revenue: $0

Post the journal entries to the ledger using "T" accounts.

Cash

Accounts Receivable

Supplies

Prepaid Rent

Office Equipment

Organization Costs

Accounts Payable

Common Stock

Service Revenue