P2-38B, cont. FURNITURE Account No. 141 Balance Debit Credit Date Item Post Ref. Debit Credit Apr. 3 J1 2,000 2,000 BUILDING Account No. 151 Balance Debit Credit Date Item Post Ref. Credit Apr. 7 J1 120,000 120,000 LAND Account No. 161 Balance Debit Credit Date Item Post Ref. Debit Credit Apr. 7 J1 30,000 30,000 ACCOUNTS PAYABLE Account No. 201 Balance Date Item Post Ref. Debit Credit Debit Credit Apr. 3 J1 2,500 2,500 Apr. 16 J1 500 2,000 UTILITIES PAYABLE Account No. 211 Balance Date Item Post Ref. Debit Credit Debit Credit Apr. 25 J1 300 300 NOTES PAYABLE Account No. 221 Balance Date Item Post Ref. Credit Debit Credit Apr. 7 J1 100,000 100,000 CAPITAL Account No. 301 Balance Date Item Post Ref. Debit Credit Debit Credit Apr. 1 J1 62,000 62,000
P2-38B, cont. FURNITURE Account No. 141 Date Item Post Ref. Debit Credit Balance Debit Credit Apr. 3 J1 2,000 2,000 BUILDING Account No. 151 Date Item Post Ref. Credit Balance Debit Credit Apr. 7 J1 120,000 120,000 LAND Account No. 161 Date Item Post Ref. Debit Credit Balance Debit Credit Apr. 7 J1 30,000 30,000 ACCOUNTS PAYABLE Account No. 201 Date Item Post Ref. Debit Credit Balance Debit Credit Apr. 3 J1 2,500 2,500 Apr. 16 J1 500 2,000 UTILITIES PAYABLE Account No. 211 Date Item Post Ref. Debit Credit Balance Debit Credit Apr. 25 J1 300 300 NOTES PAYABLE Account No. 221 Date Item Post Ref. Credit Balance Debit Credit Apr. 7 J1 100,000 100,000 CAPITAL Account No. 301 Date Item Post Ref. Debit Credit Balance Debit Credit Apr. 1 J1 62,000 62,000