Current Attempt in Progress

The following accounting items were found in the journal of Carla Vista Company:

The payment of the current month's rent for $$530$ was recorded as a debit to Interest Payable and a credit to Cash, both for

$$530.($Note: This had not been previously accrued.$)$

The collection of an account receivable for $$410$ was debited to Cash and credited to Service Revenue, both for $$410.$

A payment for Utilities Expense of $$150$ was recorded as a debit to Utilities Expense and a credit to Cash, both for $$510.$

A customer was billed $$870$ for services provided on account. Accounts Receivable was debited and Unearned Revenue was

credited, both for $$870.$

A $$640$ accrual of Interest Revenue was recorded as a debit to Interest Expense and a credit to Interest Receivable, both for

$$640.$

A payment of a $$230$ account payable was recorded as a debit to Accounts Payable and a credit to Cash, both for $$230.$

A $$260$ advance from a customer was recorded as a debit to Cash and a credit to Service Revenue, both for $$260.$

The purchase of $$2,200$ of equipment on account was recorded as a debit to Repair Expense and a credit to Accounts Payable,

both for $$2,200.$