(a) Cash 20000 680 1690 942 980 430 3600 3000 1800 85 12133 Supplies 942 330

612 Accounts Receivable 5820 980 2110 6950 Furniture and Equipment 17280 17280 Yasunari Kawabata, Capital 3000 20000 17000 Accounts Payable 3600 17280 13680 Supplies expense 330 330 Accu. Depreciation 288 288 Rent Expense 680 680 Service Revenue 1690 2110 5820 9620 Miscellaneous Office Expense 430 85 515 Salaries and wages expense 1800 1800

Kawabata Yasu Trial Balanc September

Cash Accounts receivable Supplies Equipment Accumulated DepreciationAccounts payable Capital Revenue Rent expense Office expese Supplies expense Salaries and wages expense Depreciation expense

Kawabata Yasunari Trial Balance September 30 Debit Credit $ 12133 Accounts receivable 6950 612 17280 Accumulated Depreciation-Equipment 288 Accounts payable 13680 17000 9620 Rent expense 680 Office expese 515 Supplies expense 330 Salaries and wages expense 1800 Depreciation expense 288 40588 40588