Debit Credit Debit Credit Debit Credit
Account Description

Cash 8,200 1,300
-1,200
-400 400
-300
-1,900
Accounts Receivable 2,600 -1,300
600
5,100
Supplies 2,100
Equipment 8,000
Accounts Payable 4,800
1,900
Dividends 300

Unearned Service Revenue 1,100 -600
-5,100
Common Stock 15,000

Salaries and wages expense 1,200

Utilities expense 400


Totals 20900 20900 10800 -10800