CREATE TRAIL BALANCE SHE

	Issue common stock
Date	Accounts	Debit	Credit
1-Jun	Cash	25,000.00
	Common Stock		25,000.00
	Purchase company vehicle
1-Jun	Equipment	17,000.00
	Cash		17,000.00
	Business Loan
3-Jun	Cash	15,000.00
	Notes payable		15,000.00
	Pay rent for June and prepay office rent
5-Jun	Rent Expense	1,000.00
	Prepaid Rent Jul - Oct	4,000.00
	Cash		5,000.00
	Legal fees for incorporation
5-Jun	Legal fee Expense	850.00
	Cash		850.00
	Ordered office supplies on account
5-Jun	Office supplies	500.00
	Accounts payable		500.00
	Perform service for client on account
6-Jun	Accounts Receivable	2,500.00
	Service revenue		2,500.00
	Provided service for client, partial payment
9-Jun	Cash	1,000.00
	Accounts Receivable	2,000.00
	Service revenue		3,000.00
	Pay advertising cost and sign contract
10-Jun	Advertising expense	250.00
	Cash		250.00
	Wages due to part time worker
15-Jun	Wages expense	500.00
	Wages payable		500.00
	Prepaid busines insurance Jul -Dec
15-Jun	Prepaid insurance	600.00
	Cash		600.00
	Wages due to part time worker
20-Jun	Wages payable	500.00
	Cash		500.00
	HVAC repairs
21-Jun	Repairs and Maintenance expense	325.00
	Cash		325.00
	Received payment for service rendered 5-jun
23-Jun	Cash	2,500.00
	Accounts receivable		2,500.00
	Provided service to client
25-Jun	Cash	1,200.00
	Service revenue		1,200.00
	Paid balance due for office supplies
28-Jun	Accouints payable	500.00
	Cash		500.00
	Perform service for client on account
29-Jun	Accounts receivable	2,225.00
	Service reveneu		2,225.00
	Utility Bill
30-Jun	Utilities expense	210.00
	accounts payable		210.00
	Wages Payable
30-Jun	Wages expense	210.00
	Wages payable		210.00
	Vechicle depreciation
30-Jun	Depreciation expense	285.00
	Accumulated depreciation		285.00

ET