\begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & Supplies & & & ACCOUNT NO. & 141 \\ \hline & & & +1 & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF, & DEBIT & CREDHT & DEBIT & CREDIT \\ \hline 20= & & & & & & \\ \hline 3an31 & Balance & 2 & & & 700.00 & \\ \hline Jan. 31 & Adusting v & 310v & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & id Insurance & & & ACCOUNT NO. & 145 \\ \hline & & B1 & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREOII & DFBI & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline Jan. 31 & Balance & & & & 900.00 & \\ \hline Jan, 31 & Adjusting & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & +2 & erv Equipment & & & ACCOUNT NO. & 105 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITFM & POST, REF. & DEBIT & CREDII & DEBIT & CREOII \\ \hline \end{tabular} Clod Mr Work \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & Supplies & & & ACCOUNT NO. & 141 \\ \hline & & & +1 & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF, & DEBIT & CREDHT & DEBIT & CREDIT \\ \hline 20= & & & & & & \\ \hline 3an31 & Balance & 2 & & & 700.00 & \\ \hline Jan. 31 & Adusting v & 310v & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & id Insurance & & & ACCOUNT NO. & 145 \\ \hline & & B1 & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREOII & DFBI & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline Jan. 31 & Balance & & & & 900.00 & \\ \hline Jan, 31 & Adjusting & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & +2 & erv Equipment & & & ACCOUNT NO. & 105 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITFM & POST, REF. & DEBIT & CREDII & DEBIT & CREOII \\ \hline \end{tabular} Clod Mr Work