1.       John Smith started a consulting firm, Smith Advising Services, on May 1, 2008. The following
Transactions occurred during the month of May.

May 1 Smith invested $8,000 cash in the business in exchange for stock.
2 Paid $800 for office rent for the month.
3 Purchased $500 of supplies on account.
5 Paid $50 to advertise in the Taddler.
9 Received $3,000 cash for services provided.
12 Paid a $700 cash dividend.
15 Performed $5,300 of services on account.
17 Paid $3,000 for employee salaries.
20 Paid for the supplies purchased on account on May 3.
23 Received a cash payment of $3,000 for services provided on account on May 15.
26 Borrowed $5,000 from the bank on a note payable.
29 Purchased office equipment for $2,800 on account.
30 Paid $150 for utilities.

Trial balance
Cash debit 13800
Supplies debit 500
Capital stock credit 8000
Rent exp. Debit 800
Account receivable credit 700
Account payable credit 2800
Advertisement exp. Debit 50
Dividends debit 700
Service revenue credit 5300
Salaries exp. 3000
Note payable credit 5000
Office equipment debit 2800
Utilities exp. Debit 150
Total 21800 debit and credit
Income statement
Service revenue credit 5300
Debit rent, advertisement , salaries, office equipment and utilities 6800
Net income is 1500
Balance sheet
Debit
Cash 13800
Supplies 500
Dividends 700 total 15000
Credit
Capital 8000
Account receivable 700
Account payable 2800
Note payable 5000
Total 16500
Net income 1500

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