The ledger for Splish Brothers Inc. is as follows. Cash No. 101 10/1 5,400 10/4 330 10/10 690 10/12 1,090 10/10 5,000 10/15 200 10/20 600 10/30 260 10/25 3,000 10/31 550 Accounts Receivable No. 112 10/6 800 10/20 600 10/20 770 Supplies No. 126 10/4 330 Equipment No. 157 10/3 3,200 Notes Payable No. 200 10/10 5,000 Accounts Payable No. 201 10/12 1,090 10/3 3,200