Selected activity of Mason Consulting Services follow.

DATE			TRANSACTIONS
2019
Sept.		1	Zack Mason invested $55,000 in cash to start the firm.
		4	Purchased office equipment for $6,000 on credit from Den, Inc.; received Invoice 9823, payable in 30 days.
		16	Purchased an automobile that will be used to visit clients; issued Check 1001 for $14,000 in full payment.
		20	Purchased supplies for $470; paid immediately with Check 1002.
		23	Returned damaged supplies for a cash refund of $145.
		30	Issued Check 1003 for $3,450 to Den, Inc., as payment on account for Invoice 9823.
		30	Withdrew $2,500 in cash for personal expenses.
		30	Issued Check 1004 for $1,450 to pay the rent for September.
		30	Performed services for $2,500 in cash.
		30	Paid $410 for monthly telephone bill, Check 1005.

Post the above transactions into the appropriate Ledger accounts.

Cash	Account num 101

Debit Date Credit Balance

Accounts Receivable

Account num 111

Debit Date Credit Balance

Supplies

Account num 121

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Equipment

Account num 131

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Automobile

Account num 141

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Accounts Payable

Account num 202

Debit Date Credit Balance

Zack's Mason Capitol

Account num 301

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Zacks Drawing

Account num 302

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Fess Income

Account num 401

Debit Date Credit Balance

Rent Expense

Account num 511

Debit Date Credit Balance

Saleries Expense

Account num 514

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Telephone Expense

Account num 517

Debit Date Credit Balance