Example 2: a) Cash b) c) d) e) 2,000 R. Moore, Capital Supplies Cash Supplies Equipment Accounts Payable Cash Service Revenue Accounts Payable 2,000 480 480 250 750 1000 150 150 500 Cash 500 f) Accounts Receivable Service Revenue g) Utility Expense 180 180 90 Cash 90 h) Cash 800 Service Revenue i) R. Moore, Withdrawals Cash Value received a B C D E F G H i 800 500 500 Value Parted With Effects A (^) E (^) A (^) A(down) A (^) L (^) A (^) E (^) A (down) L (down) A (^) E (^) A (^) A(down) A (^) E (^) A (down) E (down) Example 3: a) Cash Equipment R. Moore, Capital b) Cash Service Revenue c) Medical Library Cash Accounts Payable d) Medical Supplies Cash e) Cash Service Revenue f) Accounts Receivable Service Revenue g) Rent Expense Cash h) Medical Instruments Accounts Payable i) Accounts Payable Cash j) Cash Accounts Receivable k) Accounts Receivable Service Revenue Value received a B C D E F G H i j k 8,000 10, 000 18,000 500 500 10000 2000 8000 200 200 150 150 600 600 500 500 450 450 2000 2000 300 300 300 300 Value Parted With Effects A (^) A (^) E (^) A (^) E(down) A (^) A (down) L (^) A (^) A (^) A (^) E (^) A (^) A (^) A (^) A(down) A (^) L (^) A (down) L (down) A (^) A (down) A (^) A (^) Transaction 3: a) Cash 5,000 De Belen, Capital 5,000 b) Furnitures and Fixtures 2,300 Accounts Payable 2,300 c) Equipment 4,500 Accounts Payable 4,500 d) Cash 1,500 Service Revenue 1,500 e) Food Supplies 700 Cash 700 f) Accounts Receivable 2,300 Service Revenue 2,300 g) Food 600 Cash 600 (not sure if this is an acceptable account but should be Food Inventory) h) Utility Expense 350 Cash 350 i) Accounts Payable 1150 Cash 1150 j) Cash 1300 Accounts Receivable 1300 k) Salaries Expense 250 Cash 250 l) Rent Expense 1050 Cash 1050 m) Cash 2300 Service Revenue 2300 Cash 5000 1500 700 600 350 1150 1300 250 1050 2300 6000 AR 2300 1300 1000 Equipment 4500 FF 2300 Food Supplies 700 Food 600 AP 2300 4500 1150 5650 Capital 5000 Service Revenue 1500 2300 2300 6100 Utility Exp 350 Accounts Cash Accounts Receivable Furniture and Fixtures Equipment Food Food Supplies Accounts Payable Capital Withdrawals Service Revenue Utility Expense Salaries Expense Rent Expense Salaries Exp 250 Rent Exp 1050 Debit 6000 1000 2300 4500 700 600 Credit 5650 5000 6100 350 250 1050 16750 16750