Accounting: Balance Sheet

P3-1
a)
Cash Yasunari Kawabata D.D.S. Capital
Sept 1 20,000 Sept. 4 680 Sept 19 3,000 Sept. 1 20,000
Sept 8 1,690 Sept. 5 942 Sept. 30 6,007
Sept 20 980 Sept. 10 430 23,007 Sept. 18 3,600 Sept. 19 3,000 Accounts Payable Sept. 30 1,800 Sept 18 3,600 Sept. 2 17,280 Sept. 30 85 Sept. 30 13,680
Sept. 30 Bal 12,133 Service Revenue
Accounts Receivable Sept 30 9,620 Sept. 8 1,690
Sept. 14 5,820 Sept. 20 980 Sept. 14 5,820
Sept. 25 2,110 Sept. 25 2,110
Sept. 30 Bal 6,950 9,620 9,620 Rent Expense Accumulated Depreciation
Sept 4 680 Sept. 30 680 Sept. 30 288 Supplies on Hand Income
Sept. 5 942 Sept. 30 330 Sept. 30 680 Sept. 30 9,620
Sept. 30 Bal 612 Sept. 30 515 Sept. 30 1,800
Office Salaries Expense Sept. 30 288
Sept 30 1,800 Sept. 30 1,800 Sept. 30 330 Sept. 30 6,007
Supplies Expense 9,620 9620
Sept 30 330 Sept. 30 330 Misc. Office Expense
Sept 10 430 Sept. 30 515
Sept. 30 85 515
Depreciation Expense
Sept 30 288 Sept. 30 288

b)
Yasunari Kawabata D.D.S.
Trial Balance
September 30, 2012 Debit Credit
Cash 12,133
Accounts Receivable 6,950
Supplies On hand 612
Furniture & Equipment 17,280
Accumulated Depreciation 288
Accounts Payable 13,680
Capital