Record these transactions of the Barton Corporation company by recording the debit and credit entries directly in the T-accounts. Use the date for each transaction to identify the entries, placing the date in the left-hand cell and the amount in the right-hand cell on the appropriate side of the T-account. Then determine the balance of each account, and write 'Balance' (or 'Bal') next to it, in the left-hand cell on the appropriate side.

1. May 1 : John Jarell (a shareholder), received share capital in Barton Corporation, after investing $65,000 cash and $20,000 worth of supplies in Barton Corporation.
2. May 3 : Barton Corporation provided $1,000 of consulting services for a customer who will pay within 30 days.
3. May 5 : Barton Corporation purchased $700 of supplies on credit.
4. May 8 : Barton Corporation received a bill today for this month's utilities; $400. It will be paid within 30 days.
5. May 11 : Collected $900 regarding a credit customer's account.
6. May 13 : Barton Corporation bought $700 of supplies paying $100 cash and $600 on account.
7. May 14 : Barton Corporation paid $700 towards the bill from transaction (c).
8. May 15 : Barton Corporation performed consulting services for a customer and received $100.
9. May 18 : Barton Corporation returned $100 of defective supplies today that were originally purchased for cash.
10. May 19 : $600 of supplies purchased on credit in transaction (f) were found to be defective. They were returned.

Cash Accounts Receivable Supplies Accounts Payable Unearned Revenue Share Capital Dividends Consulting Revenue Earned Utilities Expense