S No Date Particulars Debit Credit

1 01-12-2019 Cash Dr. $ 10,000 To Capital $10,000

2 05-12-2019 Enlistment & Permitting Charges Dr. $ 370 To Cash $ 370

3 06-12-2019 Furniture & Fixures Dr. $ 3,000 To Cash $ 3,000

4 07-12-2019 Administration Gear Dr. $ 16,000 To Cash $ 8,000 To Records Payable $ 8,000

5 07-12-2019 Administration Supplies Dr. $ 1,500 To Admn Supplies Payable $ 1,500

6 09-12-2019 Cash Dr. $ 1,900 To Administrations Delivered $ 1,900

7 12-12-2019 Admn Supplies Receivable $ 4,250 To Administrations Delivered $ 4,250

8 14-12-2019 Cash Dr. $ 3,200 To Capital $ 3,200

9 15-12-2019 Admn Supplies Receivable Dr. $ 3,400 To Administrations Delivered $ 3,400

10 22-12-2019 Cash Dr. $ 4,250 To Admn Supplies Receivable $ 4,250

11 23-12-2019 Admn Supplies Payable Dr. $ 500 To Cash $ 500

12 25-12-2019 Capital Dr. $ 7,000 To Cash $ 7,000

13 29-12-2019 Lease Expense Dr. $ 1,500 To Cash $ 1,500

14 30-12-2019 Cash Dr. $ 12,000 To Advances Payable $12,000

15 31-12-2019 Salaries & Wages Dr. $ 3,500 To Cash $ 3,500

16 31-12-2019 Capital Dr. $ 1,500 To Cash $ 1,500

Question:

1. Create a chart of accounts for the business? the layout is given below.

Name of Account	Account #	Name of Account	Account #