Lisa Vozniak started her own business, We Do Windows. She offers interior and exterior window cleaning for local area residents. Lisa rents a garage to store her tools and cleaning supplies and has a part-time assistant to answer the phone and handle third-story work. (Lisa is afraid of heights.) The transactions for the month of July are as follows:

(a)	Lisa invested cash by making a deposit in a bank account for the business, $8,000.
(b)	Paid rent for July, $150.
(c)	Purchased a used van for cash, $5,000.
(d)	Purchased tools on account from Clean Tools, $600.
(e)	Purchased cleaning supplies that cost $300. Paid $200 cash and will pay the balance next month, $100.
(f)	Paid part-time assistant (wages) for first half of month, $100.
(g)	Paid for advertising, $75.
(h)	Paid two-year premium for liability insurance on van, $480.
(i)	Received cash from clients for services performed, $800.
(j)	Performed cleaning services for clients on account, $500.
(k)	Paid phone bill, $40.
(l)	Received cash from clients for window cleaning performed on account in transaction (j), $200.
(m)	Paid part-time assistant (wages) for last half of month, $150.
(n)	Made partial payment on tools purchased in transaction (d), $200.
(o)	Earned additional revenues amounting to $800: $600 in cash and $200 on account.
(p)	Vozniak withdrew cash at the end of the month for personal expenses, $100.