For each transaction, prepare a basic analysis. (If no transaction is required, enter "No Entry" for the account titles.)

			Account Debited		Account Credited
June	1		enter an account debited		enter an account credited
	4		enter an account debited		enter an account credited
	7		enter an account debited		enter an account credited
	18		enter an account debited		enter an account credited
	25		enter an account debited		enter an account credited
	27		enter an account debited		enter an account credited
	28		enter an account debited		enter an account credited
	29		enter an account debited		enter an account credited

(b)

For each transaction, prepare an equation analysis. (If a transaction causes a decrease in Assets, Liabilities or Shareholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. See Illustration 3.18 for example.)

		Assets	=	Liabilities	+		Shareholders' Equity
																					Retained Earnings
			Cash	+		Supplies	+		Accounts Receivable	=		Accounts Payable	+		Deferred Revenue	+		Common Shares	+		Service Revenue	-		Income Tax Expense
June	1	$	enter a dollar amount		$	enter a dollar amount		$	enter a dollar amount		$	enter a dollar amount		$	enter a dollar amount		$	enter a dollar amount		$	enter a dollar amount		$	enter a dollar amount
	4		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount
	7		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount
	18		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount
	25		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount
	27		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount
	28		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount
	29		enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount			enter a dollar amount

eTextbook and Media

List of Accounts

Assistance Used

• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation - Buildings
• Accumulated Depreciation - Equipment
• Accumulated Depreciation - Vehicles
• Advertising Expense
• Bank Loan Payable
• Buildings
• Cash
• Common Shares
• Concession Revenue
• Cost of Goods Sold
• Current Portion of Mortgage Payable
• Deferred Revenue
• Depreciation Expense
• Dividends Declared
• Equipment
• Fees Earned
• Income Tax Expense
• Income Tax Payable
• Income Tax Receivable
• Insurance Expense
• Insurance Revenue
• Interest Expense
• Interest Income
• Inventory
• Land
• Long-Term Investments
• Mortgage Payable
• No Entry
• Office Expense
• Prepaid Insurance
• Prepaid Rent
• Property Tax Expense
• Rent Expense
• Rent Income
• Repairs and Maintenance Expense
• Retained Earnings
• Salaries Expense
• Salaries Payable
• Sales
• Service Revenue
• Supplies
• Supplies Expense
• Trading Investments
• Utilities Expense
• Vehicles