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General ledger
        Cash, Business checking                    Accounts receivable                        Prepaid rent
    Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance
    Jan                        Jan                        Jan
        Opening balance            20500        27    Service revenue    3750        3750        1    Cash    12000        12000
    1    Preapid rent        12000    8500                                31    Rent expense        1000    11000
    4    service revenue    1900        10400
    9    advertising expense        850    9550
    10    offiice supplies         75    9475
    14    service revenue    2725        12200
    20    telephone expense        660    11540
    28    Advertsing expense        1500    10040
        Vehicles                        Accumulated depreciation-vehicles                        Equipment
        Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance
                            Jan
        Opening balance            48000            Opening balance            12000            Opening balance            3600
                            31    Depreciation expense        1000    13000
        Accumulated depreciation-equipment                        Accounts payable                        Common stock
    Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance
                            Jan
        Opening balance            600        20    utilities expense        2925    2925            Opening balance            38000
    31    Expense        100    700
        Retained earnings                        Dividends                        Service revenue
    Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance
                                                    Jan
        Opening balance            21500                                4    cash        1900    1900
    31    service revenue        8375    29875                                14    cash        2725    4625
    31    expenses    8110        21765                                27    Receivable        3750    8375
                                                    31    retained earnings    8375        0
        Advertising expense                        Rent expense                        Office supplies expense
    Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance        Date    Particulars    Debit    Credit    Balance
    Jan                        31-Jan    prepaid rent    1000        1000
    9    cash    850        850        31-Jan    retained earnings        1000    0        10    cash    75        75
    28    cash    1500        2350                                31    retained earnings        75    0
    31    Retained earnings        2350    0
        Telephone expense                        Utilities expense                        Depreciation...