Example 2:

a) Cash 2,000
R. Moore, Capital 2,000
b) Supplies 480
Cash 480
c) Supplies 250
Equipment 750
Accounts Payable 1000
d) Cash 150
Service Revenue 150
e) Accounts Payable 500

Cash 500

f) Accounts Receivable 180

Service Revenue 180
g) Utility Expense 90

Cash 90

h) Cash 800

Service Revenue 800

i) R. Moore, Withdrawals 500

Cash 500

Value received Value Parted With Effects

a A (^) E (^)
B A (^) A(down)
C A (^) L (^)
D A (^) E (^)
E A (down) L (down)
F A (^) E (^)
G A (^) A(down)
H A (^) E (^)
i A (down) E (down)
Example 3:

a) Cash 8,000
Equipment 10, 000
R. Moore, Capital 18,000
b) Cash 500
Service Revenue 500
c) Medical Library 10000
Cash 2000
Accounts Payable 8000
d) Medical Supplies 200
Cash 200
e) Cash 150
Service Revenue 150
f) Accounts Receivable 600
Service Revenue 600
g) Rent Expense 500
Cash 500
h) Medical Instruments 450
Accounts Payable 450
i) Accounts Payable 2000
Cash 2000
j) Cash 300
Accounts Receivable 300
k) Accounts Receivable 300
Service Revenue 300

Value received Value Parted With Effects

a A (^) A (^) E (^)
B A (^) E(down)
C A (^) A (down) L (^)
D A (^) A (^)
E A (^) E (^)
F A (^) A (^)
G A (^) A(down)
H A (^) L (^)
i A (down) L (down)
j A (^) A (down)
k A (^) A (^)
Transaction 3:

a) Cash 5,000
De Belen, Capital 5,000
b) Furnitures and Fixtures 2,300
Accounts Payable 2,300
c) Equipment 4,500
Accounts Payable 4,500
d) Cash 1,500
Service Revenue 1,500
e) Food Supplies 700
Cash 700
f) Accounts Receivable 2,300
Service Revenue 2,300
g) Food 600
Cash 600
(not sure if this is an acceptable account but should be Food Inventory)
h) Utility Expense 350
Cash 350
i) Accounts Payable 1150
Cash 1150
j) Cash 1300
Accounts Receivable 1300
k) Salaries Expense 250
Cash 250
l) Rent Expense 1050
Cash 1050
m) Cash 2300
Service Revenue 2300

Cash AR Equipment FF Food Supplies Food AP

5000 2300 4500 2300 700 600 2300
1500 1300 4500
700 1000 1150
600 5650
350
1150
1300
250
1050
2300
6000
Capital Service Utility Exp Salaries Exp Rent Exp
Revenue
5000 1500 350 250 1050
2300
2300
6100

Accounts Debit Credit

Cash 6000
Accounts Receivable 1000
Furniture and Fixtures 2300
Equipment 4500
Food 700
Food Supplies 600
Accounts Payable 5650
Capital 5000
Withdrawals
Service Revenue 6100
Utility Expense 350
Salaries Expense 250
Rent Expense 1050
16750 16750