Sunland Company had the following transactions:

1.		Cash is paid for the purchase of $470 of office supplies.
2.		Customer is billed $1,980 for services provided that day.
3.		Equipment with a cost of $2,600 is purchased on account.
4.		The current months utility bill of $270 is paid in cash.
5.		Cash of $350 is received for services provided that day.
6.		Cash of $7,240 is received for services to be provided in the next month.

List of Accounts

• Accounts Payable
• Accounts Receivable
• Advertising Expense
• Cash
• Equipment
• Land
• No Entry
• Notes Payable
• Prepaid Insurance
• Prepaid Rent
• Rent Expense
• Repairs Expense
• Salaries Expense
• Service Revenue
• Supplies
• Unearned Revenue
• Utilities Expense

No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6