On June 1, Cindy Godfrey started Divine Designs Co., a company that provides craft opportunities, by investing $13,190 cash in the business. Following are the assets and liabilities of the company at June 30 and the revenues and expenses for the month of June.

List of Accounts

Accounts Payable Accounts Receivable Advertising Expense Buildings Cash Equipment Gasoline Expense Maintenance and Repairs Expense Notes Payable Owner's Capital Rent Expense Rent Revenue Salaries and Wages Expense Salaries and Wages Payable Service Revenue Supplies Ticket Revenue Utilities Expense