The ledger for S. Mulder Snap Photography is as follows: Cash Apr. 1 11,000 Apr. 4 5,500 16 4,400 16 85 20 1,100 30 85 S. Mulder Capital Apr. 1 11,000 Accounts Receivable Apr. 30 2,800 Supplies Apr. 17 1,050 Fuel Expense Apr. 16 85 30 85 Equipment Apr. 4 5,500 S. Mulder, Drawings Apr. 20 1,100 Accounts Payable Apr. 17 1,050 28 120 Service Revenue Apr. 16 4,400 30 2,800 Telephone Expense 28 120