a Cash 25,000 Cash

James Bitnar, Capital 25,000 a 25,000 b 6,000

b Automobiles 18,300 g 3,725 c 2,500
Cash 6,000 d 300
Notes Payable 12,300 f 1,200
c Rent Expense 2,500 h 2,100
Cash 2,500 i 120
d Supplies 300 l 1,500
Cash 300 m 105
e Equipment 6,200 n 800
Account Payable 6,200 o 145
f Prepaid Insurance 1,200 13,955
Cash 1,200
g Cash 3,725 Account Receivable
Professional Fees 3,725 k 3,500
h Account Payable 2,100
Cash 2,100 Supplies
i Miscellaneous Expense 120 d 300
Cash 120
j Blueprint Expense 350 Prepaid Insurance
Account Payable 350 f 1,200
k Account Receivable 3,500
Professional Fees 3,500 Automobiles
l Salary Expense 1,500 b 18,300
Cash 1,500
m Miscellaneous Expense 105 Equipment
Cash 105 e 6,200
n Notes Payable 800
Cash 800
o Automobile Expense 145
Cash 145
 Notes Payable James Bitnar, Capital
n 800 b 12,300 a 25,000
11,500
Professional Fees
Account Payable g 3,725
h 2,100 e 6,200 k 3,500
j 350 7,225
4,450
Rent Expense
c 2,500

Salary Expense
l 1,500

Blueprint Expense
j 350

Automobile Expense
o 145

Miscellaneous Expense
i 120
m 105
225
 James Bitnar Arch
Trial Balance
40,451

Cash 13,955
Account Receivable 3,500
Supplies 300
Prepaid Insurance 1,200
Automobiles 18,300
Equipment 6,200
Notes Payable 11,500
Account Payable 4,450
James Bitnar, Capital 25,000
Professional Fees 7,225
Rent Expense 2,500
Salary Expense 1,500
Blueprint Expense 350
Automobile Expense 145
Miscellaneous Expense 225
48,175 48,175