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Mar.1.SaraColeoperatedaphotographicbusinessinherhomeonapart-timebasis.ShedecidedtomovetorentedquartersasofMarch1andtodevotefulltimetothebusiness,whichwastobeknownasColePhotographicStudio.Thefollowingassetswereinvestedintheenterprise:cash,＄3,500;accountsreceivable,＄950;supplies,＄1,200;andphotographicequipment,＄15,000.Therewerenoliabilitiestransferredtothebusiness.Mar.1.Paid＄2,400onaleaserentalcontract,thepaymentrepresentingthreemonths’rentofquartersforthestudio.Mar.4.PurchasedadditionalphotographicequipmentonaccountfromCarsonEquipmentCo.for＄2,500.Mar.5.Received＄850fromcustomersinpaymentoftheiraccounts.Mar.6.Paid＄125foranewspaperadvertisement.Mar.10.Paid＄500toCarsonEquipmentCo.toapplyonthe＄2,500debtowedthem.Mar.13.Paidreceptionist＄375fortwoweeks’salary.Mar.16.Received＄1,580fromsalesforthefirsthalfofMarch.Mar.20.Paid＄650forsupplies.Mar.27.Paidreceptionist＄375fortwoweeks’salary.Mar.31.Paid＄69fortelephonebillforthemonth.

Mar.31.Paid＄175forelectricbillforthemonth.Mar.31.Received＄1,870fromsalesforthesecondhalfofMarch.Mar.31.Salesonaccounttotaled＄1,675forthemonth.Mar.31.Colewithdrew＄1,500forherpersonaluse.TrialBalanceCashAccountsReceivableSuppliesPrepaidRentPhotographicEquip.SalaryExp.Misc.Exp.SaraCole,DrawingAccountsPayableSaraCole,CapitalSales

123456789101112131415161718123456789101112131415161718JOURNALPAGE1DATEDESCRIPTIONPOST.REF.DEBITCREDIT2004Mar.

AdjustingEntries31SuppliesExp.960Supplies96031RentExp.800PrepaidRent80031DepreciationExp.175AccumulatedDepreciation17531SalaryExp.75SalariesPayable75123456789101112131415161718123456789101112131415161718JOURNALPAGE1DATEDESCRIPTIONPOST.REF.DEBITCREDIT2004Mar.

ClosingEntries31Sales5125IncomeSummary512531IncomeSummarySalaryExp.Misc.Exp.SuppliesExp.RentExp.Depreciationexp.31IncomeSummary1996SaraCole,Capital199631SaraCole,Capital1500SaraCole,Drawing1500123456789101112131415161718123456789101112131415161718JOURNALPAGE1DATEDESCRIPTIONPOST.REF.DEBITCREDIT2004Mar.1CashAccountsReceivableSuppliesPhotographicEquipmentSaraCole,CapitalPrepaidRentCashPhotographicEquipmentAccountsPayableCashAccountsReceivableMiscellaneousExpenseCash350000950001200001500000206500024000024000025000025000085000850001250012500BALANCEDEBITCREDITDATEITEMPOST.REF.DEBITCREDITACCOUNTCashACCOUNTNO.112004Mar.11561013162027313131311111111111122350000240000350000110000BALANCEDEBITCREDITDATEITEMPOST.REF.DEBITCREDITBALANCEDE

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