Your co-worker wanted the afternoon off and you graciously agreed to finish up his work for him. Use the completed journal entries provided and post them to their T-accounts. Assume all accounts start with a zero balance. Compute the balance of each account and mark it as Bal.

Journal Entry
Date		Accounts	Debit	Credit
Apr	1	Cash	20,000
		Theo Moffat, Capital		20,000
		Received investment from owner.

Apr	2	Medical Supplies	13,500
		Accounts Payable		13,500
		Purchased supplies on account.

Apr	2	Rent Expense	5,000
		Cash		5,000
		Paid office rent for April.

Apr	3	Cash	7,800
		Service Revenue		7,800
		Performed service for cash.

Apr	5	Accounts Payable	3,900
		Cash		3,900
		Partial payment of balance on account.

(If a box is not used in the t-accounts leave the box empty; do not select a label or enter a zero.)

Cash

Medical Supplies

Accounts Payable

Bal.

Bal.

Bal.

Bal.

Bal.

Bal.

Theo Moffat, Capital

Service Revenue

Rent Expense

Bal.

Bal.

Bal.

Bal.

Bal.

Bal.