The following transactions were completed in the month of March, 20X3.
	Please use the appropriate accounts in the attached Chart of Accounts.
Day
1	Khandan deposited $20,000 in a bank account in the name of the business.
1	Paid the rent for the 3 months, $2,100
1	Khandan invested her personal Hauling equipment, with a fair market value of $1,600 in the business. The equipment has a life expectancy of 5 years.
1	Purchased a used Truck on account from Jean Sales, for $2,160. The life expectancy of the trailer is 3 years.
1	Purchased a used Crane from Earth Equipment for $8,500, paying $4,000 in cash and placing the balance on account; the Crane has life expectancy of 4 years
10	Purchased Liability insurance for one year, $1,800
13	Sold landscaping services on account to Leah Corp., $1,225
13	Purchased supplies for $200, 40% was cash
14	Purchased supplies on account from Parra George, $2,500
15	Sold Landscaping services on account to Gloria Inc, $4,845
17	Received and paid the bill from Tonya Inc. for gas and oil for the equipment, $84
19	Sold landscaping services for cash to Jonathan Company, $2,700
22	Paid on account - Jean Sales, a creditor, $600
24	Received on account from Leah Corp, a customer, $500
28	Sold landscaping services on account to Rayna Corp., $1,626
29	Received and paid the telephone bill, $184
29	Received the utilities bill, $200
30	Paid the salary of the employee, $3,200
31	Khandan withdrew cash for her personal use, $1,300

101	Cash
106	Accounts Receivable
124	Office Supplies
128	Prepaid Insurance
131	Prepaid Rent
153	Trucks
154	Accumulated Depreciation - Trucks
167	Hauling Equipment
168	Accumulated Depreciation - Hauling Equipment
173	Crane
174	Accumulated Depreciation - Crane
201	Accounts Payable
301	Khandan Miller - Capital
302	Khandan Miller - Owner Withdrawals
401	Landscape Services
611	Depreciation Expense - Trucks
612	Depreciation Expense - Hauling Equipment
614	Depreciation Expense - Crane
622	Salary Expense
637	Insurance Expense
640	Rent Expense
650	Office Supplies Expense
671	Gas & Oil Expense
688	Telephone Expense
690	Utility Expense

	Khandan Miller Landscape Services
	General Ledger
	Cash						Acct. No. 101
	Date		Explanation	PR	Debit		Credit	Balance
	Accounts Receivable						Acct. No. 106
	Date		Explanation	PR	Debit		Credit	Balance
	Office Supplies						Acct. No. 124
	Date		Explanation	PR	Debit		Credit	Balance
	Prepaid Insurance						Acct. No. 128
	Date		Explanation	PR	Debit		Credit	Balance
	Prepaid Rent						Acct. No. 131
	Date		Explanation	PR	Debit		Credit	Balance
	Trucks						Acct. No. 153
	Date		Explanation	PR	Debit		Credit	Balance
	Accumulated Depreciation - Trucks						Acct. No. 154
	Date		Explanation	PR	Debit		Credit	Balance
	Hauling Equipment						Acct. No. 167
	Date		Explanation	PR	Debit		Credit	Balance
	Accumulated Depreciation - Hauling Equipment						Acct. No. 168
	Date		Explanation	PR	Debit		Credit	Balance
	Crane						Acct. No. 173
	Date		Explanation	PR	Debit		Credit	Balance
	Accumulated Depreciation - Crane						Acct. No 174
	Date		Explanation	PR	Debit		Credit	Balance
	Accounts Payable						Acct. No. 201
	Date		Explanation	PR	Debit		Credit	Balance
	Khandan Miller - Capital						Acct. No. 301
	Date		Explanation	PR	Debit		Credit	Balance
	Khandan Miller - Withdrawals						Acct. No. 302
	Date		Explanation	PR	Debit		Credit	Balance
	Landscape Services Revenue						Acct. No. 401
	Date		Explanation	PR	Debit		Credit	Balance
	Depreciation Expense - Trucks						Acct. No. 611
	Date		Explanation	PR	Debit		Credit	Balance
	Depreciation Expense - Hauling Equipment						Acct. No. 612
	Date		Explanation	PR	Debit		Credit	Balance
	Depreciation Expense - Crane						Acct. No. 612
	Date		Explanation	PR	Debit		Credit	Balance
	Salary Expense						Acct. No. 622
	Date		Explanation	PR	Debit		Credit	Balance
	Insurance Expense						Acct. No. 637
	Date		Explanation	PR	Debit		Credit	Balance
	Rent Expense						Acct. No. 640
	Date		Explanation	PR	Debit		Credit	Balance
	Office Supplies Expense						Acct. No. 650
	Date		Explanation	PR	Debit		Credit	Balance
	Gas & Oil Expense						Acct. No. 671
	Date		Explanation	PR	Debit		Credit	Balance
	Telephone Expense						Acct. No. 688
	Date		Explanation	PR	Debit		Credit	Balance
	Utility Expense						Acct. No. 690
	Date		Explanation	PR	Debit		Credit	Balance
	Income Summary						Acct. No. 901
	Date		Explanation	PR	Debit		Credit	Balance