Dr. Cr.
Cash-19600
Acc receivable-1000
Supplies-600
Prepaid ins-4800
Land-25,000
Cottages-125,0000
Accumulated dep- 1500
Furniture-15,000
Accu dep furniture- 600
Accounts pay- 6900
Unearned rent revenue- 3300
Salaries pay 400
Int pay 1800
Mortgage pay 80000
P.h. cAP 100,000
p.h. dRAWS 5000
RENT Rev 81000
Depreciation exp cot-1500
" " furn-600
Repair exp3600
Supplies exp 2700
Int exp 1800
Insur exp1200
Salaries exp 51400
Utilities 9400
268200 ? 275500

See one of previous posts for a sample of a worksheet that I did. It is an attachment in Excel.