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	21,000
	Common Stock		21,000
Jan 5	Cash	60,000
	Common Stock		60,000
Jan 8	Prepaid Rent	2,800
	Cash		2,800
Jan 12	Office Equipment	5,500
	Accounts Payable		4,000
	Cash		1,500
Jan 17	Cash	12,000
	Accounts Receivable	5,000
	Service Revenue		17,000
Jan 25	Supplies	7,500
	Accounts Payable		7,500

Post the journal entries to the ledger and show the ending balance in each ledger account.

Cash
Date	Debits	Credits	Balance
Beg. Bal.			35,000
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25

Accounts Receivable
Date	Debits	Credits	Balance
Beg. Bal.			22,000
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25
Jan 4Jan 5Jan 8Jan 12Jan 17Jan 25

Supplies
Date	Debits	Credits	Balance
Beg. Bal.			1,600

Prepaid Rent
Date	Debits	Credits	Balance
Beg. Bal.			0

Office Equipment
Date	Debits	Credits	Balance
Beg. Bal.			8,000

Organization Costs
Date	Debits	Credits	Balance
Beg. Bal.			0

Accounts Payable
Date	Debits	Credits	Balance
Beg. Bal.			15,000

Common Stock
Date	Debits	Credits	Balance
Beg. Bal.			10,000

Service Revenue
Date	Debits	Credits	Balance
Beg. Bal.			0