The following transactions pertain to 2012, the first year operations of Hall Company. All inventory was started and completed during 2012. Assume that all transactions are cash transactions.

1.	Acquired $4,000 cash by issuing common stock.
2.	Paid $720 for materials used to produce inventory.
3.	Paid $1,800 to production workers.
4.	Paid $540 rental fee for production equipment.
5.	Paid $180 to administrative employees.
6.	Paid $144 rental fee for administrative office equipment.
7.	Produced 300 units of inventory of which 200 units were sold at a price of $12 each.

The following transactions pertain to 2012, the first year operations of Hall Company. All inventory was started and completed during 2012. Assume that all transactions are cash transactions.

1.	Acquired $4,000 cash by issuing common stock.
2.	Paid $720 for materials used to produce inventory.
3.	Paid $1,800 to production workers.
4.	Paid $540 rental fee for production equipment.
5.	Paid $180 to administrative employees.
6.	Paid $144 rental fee for administrative office equipment.
7.	Produced 300 units of inventory of which 200 units were sold at a price of $12 each.

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