Date Account Titles and Explanation Debit Dec. 31 Cash Notes Receivable (To record collection of notes...

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Date Account Titles and Explanation Debit Dec. 31 Cash Notes Receivable (To record collection of notes receivable) Dec. 31 Accounts Receivable Cash Dec. 31 (To record NSF charge) Dec. 31 (To adjust depreciation) 2100 640 Credit 2100 640 (To adjust insurance) | 12/1 Bal 19,000 12/7 Cash 12/19 2300 3600 12/22 11,385 12/26 15,190 12/31 2700 12/1 Bal Notes Receivable 2100 Accounts Receivable 12/1 Bal 7900 12/7 3600 12/17 15,500 12/26 15,500 12/31 2700 Inventory 12/1 Bal 15,000 12/17 9500 12/12 11,500 12/22 115 Prepaid Insurance 12/1 Bal 1600 12/1 Bal Equipment 28,800 Accumulated Depreciation-Equipment 12/1 Bal 3000 Accounts Payable 12/22 11,500 12/1 Bal. 6000 12/26 12/12 11,500 Owner's Capital 12/1 Bal. 66,200 Sales Revenue 12/17 15,500 Sales Discounts 210 Cost of Goods Sold 9500 12/17 12/19 Salaries and Wages Expense 2300 Date Account Titles and Explanation Debit Dec. 31 Cash Notes Receivable (To record collection of notes receivable) Dec. 31 Accounts Receivable Cash Dec. 31 (To record NSF charge) Dec. 31 (To adjust depreciation) 2100 640 Credit 2100 640 (To adjust insurance) | 12/1 Bal 19,000 12/7 Cash 12/19 2300 3600 12/22 11,385 12/26 15,190 12/31 2700 12/1 Bal Notes Receivable 2100 Accounts Receivable 12/1 Bal 7900 12/7 3600 12/17 15,500 12/26 15,500 12/31 2700 Inventory 12/1 Bal 15,000 12/17 9500 12/12 11,500 12/22 115 Prepaid Insurance 12/1 Bal 1600 12/1 Bal Equipment 28,800 Accumulated Depreciation-Equipment 12/1 Bal 3000 Accounts Payable 12/22 11,500 12/1 Bal. 6000 12/26 12/12 11,500 Owner's Capital 12/1 Bal. 66,200 Sales Revenue 12/17 15,500 Sales Discounts 210 Cost of Goods Sold 9500 12/17 12/19 Salaries and Wages Expense 2300