4 5 1-Jan A Date B C D E Debit Credit Cash 195,000 619 Notes Payable 195,000 + 8 2-Jan 10 99 Equipment Cash 25,000 25,000 11 4-Jan 12 Rent Expense Cash 2,250 2,250 13 14 5-Jan Cash 64,000 15 Accounts Receivable 64,000 16 17 9-Jan Prepaid Insurance 31,200 18 Cash 31,200 19 24 222222222853333 20 11-Jan 21 Supplies 10,000 Cash 10,000 23 15-Jan Cash 76,000 Service Revenue 76,000 26 18-Jan Accounts Payable 48,000 27 Cash 48,000 29 28-Jan Accounts Receivable 105,250 30 Unearned Revenue 105,250 31 32 29-Jan Utilities Expense 8,200 Utilities Payable 8,200 34 35 31-Jan 36 Cash 20,000 Withdrawals 20,000 37 38 31-Jan Salaries Expense 115,000 39 40 Cash 115,000