Selected general ledger accounts of Sands Company, Inc. are listed below with the identifying account numbers:

11	Cash		22	Unearned Service Fees
12	Accounts Receivable		31	Common Stock
14	Prepaid rent		41	Service Fees Earned
15	Equipment		51	Wages Expense
16	Accumulated Depreciation Building		52	Advertising Expense
21	Accounts Payable		53	Depreciation ExpenseBuilding

23 Wages Payable 54 Office Supplies Expense

13. Supplies

For each of the following transactions or adjustments, indicate the proper accounts to be debited and credited by placing the appropriate account number in the space provided.

		Transaction or Adjustment		Debit				Credit
a.	Shareholders invested Cash in the business in exchange for stock
b.	Paid 6 month rent in advance.
c.	Collected payments on account from customers.
d.	Received payment in advance (for future services) from customers.
e.	Bill customers for services rendered.
f.	Made adjustment to record depreciation on Building.
g.	Made adjustment to record portion of prepaid Rent that had expired.
h.	Made adjustment to record portion of service fees received in advance that had been earned.

I. Made Adjustment to Record unpaid Wages. ______ ______

k. Made Adjustment to record portion of office supplies

used ______ ______