110_pdfsam_accounting 23ed - warren copy
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76 Chapter 2 Analyzing Transactions
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27
27
2,100
Date ItemPost.Ref. Debit Credit
Apr. 1
3
9
2009
325
19,745
21,845
21,520
Debit Credit
Balance
Account No. 18Account Equipment
28 1,725
Date ItemPost.Ref. Debit Credit
Apr. 302009
1,725
Debit Credit
Balance
Account No. 51Account Salary Expense
27 800
Date ItemPost.Ref. Debit Credit
Apr. 12009
800
Debit Credit
Balance
Account No. 53Account Rent Expense
28 545
Date ItemPost.Ref. Debit Credit
Apr. 242009
545
Debit Credit
Balance
Account No. 55Account Laboratory Expense
28 360
Date ItemPost.Ref. Debit Credit
Apr. 302009
360
Debit Credit
Balance
Account No. 56Account Utilities Expense
28 132
Date ItemPost.Ref. Debit Credit
Apr. 302009
132
Debit Credit
Balance
Account No. 59Account Miscellaneous Expense
28
28
Date ItemPost.Ref. Debit Credit
Apr. 3030
2009
Debit Credit
Balance
Account No. 41Account Professional Fees
1,720
5,145
1,720
6,865
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27 370
Date ItemPost.Ref. Debit Credit
Apr. 1
17
2009
465
835
Debit Credit
Balance
Account No. 14Account Prepaid Insurance
Balance
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Date ItemPost.Ref. Debit Credit
Apr. 1 2009
30,583
Debit Credit
Balance
Account No. 31Account J. F. Outz, Capital
Balance
Balance
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27
27
27
27
27
325
1,250
200
Date ItemPost.Ref. Debit Credit
Apr. 1
3
8
9
12
20
2009
2,100
245
7,65
2,865
3,110
2,785
1,535
1,335
Debit Credit
Balance
Account No. 22Account Accounts Payable
Balance
28
Date ItemPost.Ref. Debit Credit
Apr. 27 2009
1,250
Debit Credit
Balance
Account No. 32Account J. F. Outz, Drawing
1,250