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Ciara

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J3

Cash No. 101 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 | | Balance | | | | | | | | 7,150 |

Accounts Receivable No. 112 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 30 | | BalanceAdjusting | | J3 | | 1,000 | | | | 6,000 7,000 |

Supplies No. 126 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 30 | | BalanceAdjusting | | J3 | | | | 1,400 | | 2,000 600 |

Prepaid Insurance No. 130 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 30 | | BalanceAdjusting | | J3 | | | | 250 | | 3,000 2,750 |

Office Equipment No. 157 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 | | Balance | | | | | | | | 15,000 |

Accumulated Depreciation—Office Equipment No. 158 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 | | Adjusting | | J3 | | | | 250 | | 250 |

Accounts Payable No. 201 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 | | Balance | | | | | | | | 4,500 |

Unearned Service Revenue No. 209 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 30 | | BalanceAdjusting | | J3 | | 2,500 | | | | 4,000 1,500 |

Salaries Payable No. 212 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 | | Adjusting | | J3 | | | | 2,000 | | 2,000 |

Utilities Payable No. 244 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance | 2008 June 30 | | Adjusting | | J3 | | | | 150 | | 150 |

Common Stock No. 311 Date | | Explanation | | Ref. | | Debit | | Credit | | Balance |

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