HAND PRYSICAL THERAPY December 31, 2018 Account Title Debit Credit s 25 13 Cash Accounts Receivable Notes Receivable (short-term) Supplies Equipment Accumulated Depreciation Equipment Software Accumulated Amortization Accounts Payable interest Payable Salaries and Wages Payable income Tax Payable Common Stock Retained Earnings Service Revenue Amortization Expense Depreciation Expense Interest Expense salaries and Wages Expense Supplies Expense Income Tax Expense Total S 1401$ Dec 31, 2018 Sales Revenue Salaries and Wages Expense Amortization Expense Supplies Expense Depreciation Expense interest Expense Income Tax Expense Date Debit Credit Date Debit Credit Balance Jun 01. 2018 Jan 01, 2018 Jul 01, 2018 Dec 03, 2018 Jul 02. 2018 Dec 08, 2018 Jul 03, 2018 4 Jul 04, 2018 6 Dec 03, 2018 7 Dec 07, 2018 8 Dec 08, 2018 0 Dec 09, 2018 10 Dec 10, 2018 - - Notes Receivable (short-term) Supplies Debit NO Date Debit Credit Balance Date Credit Balance Jan 01. 2018 10 Dec 10, 2018 Jul 05, 2018 12 Dec 31, 2018 Equipment Date Debit Credit Balance Date Balance Accumulated Depreciation Equipment Debit Credit Jan 01. 2018 Dec 31, 2018 Jan 01, 2018 Jul 02, 2018 2 Software Balance Date Debit Balance Credit Accumulated Amortization Date Debit Jan 01, 2018 11 Dec 31, 2018 Jan 01. 2018 41 Jul 04. 2018 NO. Debit Credit Balance Date Debit Credit lalance Date Jan 01. 2018 11 Dec 31, 2018 17 Dec 31, 2018 Jan 01, 2018 Dec 31, 2018 17 Dec 31, 2018 Interest Expense No. Date Debit Credit Balance Balance Jan 01, 2018 14 Dec 31, 2018 17 Dec 31, 2018 Salaries and Wages Expense Date Debit Credit Jan 01, 2018 7 Dec 07, 2018 15 Dec 31, 2018 17 Dec 31, 2018 Supplies Expense Debit Credit Income Tax Expense Debit Credit Balance Date Balance Jan 01. 2018 No. Date Jan 01, 2018 12 Dec 31, 2018 17 Dec 31, 2018 16 Dec 31, 2018 17 Dec 31, 2018