The T - Accounts are set up for you in the excel spreadsheet.

The Other Mother Child Care Company provides babysitting and child-care programs. During the month of February, the company completed the following transactions.

Chart of Accounts

Cash

Notes Payable

Accounts Receivable

Esther Clay, Capital

Supplies

Esther Clay, Withdrawals

Prepaid Insurance

Service Revenue

Equipment

Rent Expense

Buses

Bus Expense

Accounts Payable

Wages Expense

Utility Expense

Feb

2

Paid this month's rent, $270

3

Received fees for this month's services, $650

4

Purchased supplies on account, $85

5

Reimbursed bus driver for gas expenses, $40

6

Ordered playground equipment, $1,000

7

Paid part-time assistants for two week's services, $230

8

Paid $170 on account.

9

Received $1,200 from customers on account.

10

Billed customer who had not yet paid for this month's services, $700

11

Paid for supplies purchased on February 4

13

Purchased playground equipment for cash, $1,800.

14

Withdrew $110 in cash for personal expenses.

17

Equipment invested in business by owner, $290

19

Paid this month's utility bill, $145

21

Paid part-time assistants for two weeks' services, $230

22

Received $500 for one month's services from customer previously billed.

27

Purchased gas and oil for bus on account, $35

28

Paid $290 for a one-year insurance policy.