Cash

     $4,400

Accounts Receivable..........................................................................

2,200

Office Supplies...................................................................................

1,800

Office Equipment...............................................................................

15,000

Accumulated Depreciation—Office Equipment................................

$4,000

Accounts Payable...............................................................................

3,800

Unearned Revenue.............................................................................

5,000

Share Capital–Ordinary.....................................................................

10,000

Retained Earnings (1 Dec).................................................................

4,400

Dividends ..........................................................................................

2,500

Service Revenue.................................................................................

3,700

Office Supplies Expense....................................................................

600

Depreciation Expense........................................................................

2,500

Rent Expense.....................................................................................

    1,900

$30,900

$30,900