Using Excel:

PART I: INDICATE SIDE WHERE IT INCREASES THE FOLLOWING ACCOUNTS.

1. CASH

2. INTEREST PAYABLE

3. UTILITY EXPENDITURE

4. OWNER, WITHDRAWALS

5. MORTGAGE PAYABLE

6. OFFICE EQUIPMENT

PART II: INDICATE SIDE WHERE THE FOLLOWING ACCOUNTS IN THE FORM OF ACCOUNT T DECREASE.

1. INCOME FROM SERVICES

2. MISCELLANEOUS EXPENSES

3. ACCOUNTS RECEIVABLE

4. UNEVENCABLE INCOME

5. OWNER, WITHDRAWALS

6. WAGES PAYABLE

PART III: INDICATE WHERE THE ACCOUNTS INCREASE AND DECREASE AND TO WHICH FINANCIAL STATEMENT SUCH ACCOUNTS ARE NOTED.

1. INSURANCE PAID IN ADVANCE

2. SALES

3. CAPITAL OWNER

4. PETROL EXPENSES

5. EQUIPMENT

6. COMMISSION REVENUE

7. BANKING CHARGES

8. MATERIALS

PART IV: INDICATE SIDE OF NORMAL BALANCE SHEET OF THE FOLLOWING ACCOUNTS AND FINANCIAL STATEMENT THAT SUCH ACCOUNTS ARE NOTED. PREPARE IT IN ACCOUNT T FORMAT.

1. RENT PAID IN ADVANCE

2. RENTAL INCOME

3. CAR EXPENSES

4. LAND

5. CONTRIBUTIONS PAYABLE

6. BUILDING

7. OWNER WITHDRAWALS

8. MATERIAL EXPENSES

9. MACHINERY