Post to Ledger Accounts

Credit Calculation Date Account 1-Feb Cash Debit 9,620.00 5,550.00 =3,700*1.50 4,070.00 Paid in Capital in Excess of Par Value-Common Stock 5,920.00 1-Feb Cash Notes Payable 5,920.00 6,670.00 1-Feb Equipment Cash 6,670.00 160.00 1-Feb Utilities expense Cash 160.00 730.00 3-Feb Supplies Accounts Payable 730.00 4-Feb No entry 1,820.00 first quarter 5-Feb Prepaid Insurance Cash 1,820.00 5-Feb Cash Loss on Disposal of Plant Assets Equipment 2,920.00 180.00 3,100.00 2,890.00 Service Revenue 2,890.00 396.00 17-Feb Cash Unearned Service Revenue 396.00 220.00 18-Feb Accounts Payable Cash 660.00 =220*3 20-Feb Treasury Stock Cash 660.00 660.00 =220*3 20-Feb Treasury Stock Cash 660.00 3,180.00 23-Feb Accounts Receivable Service Revenue 3,180.00 2,880.00 =360*4*2 24-Feb Salaries and wages expense Cash 2,880.00 1,850.00 25-Feb Cash Accounts Receivable 1,850.00 160.00 27-Feb Prepaid Expenses Cash 160.00 =(3700-220)*0.15 28-Feb Cash Dividends Cash 522.00