services for clients for which 1343 was collected in cash an

services for clients, for which $1,343 was collected in cash and $628 was billed to the clents

Journal entry :

Date	accounts & explanation	Debit	Credit
Aug 2	Cash a/c	11080
	Equipment a/c	2330
	Owner\'s capital a/c		13410
	(To record investment)

Aug 7	Supplies a/c	520
	Account payable		520
	(To record purchase supplies on account)

Aug 12	Cash a/c	1343
	Account receivable a/c	628
	Service revenue		1971
	(To record performed service)

Aug 15	Rent expenses	582
	Cash a/c		582
	(TO record rent paid)

Aug 19	Supplies expenses a/c (520-275)	245
	Supplies a/c		245
	(To record supplies adjusted)