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ACC 201 Accounting Data Appendix

The following events occurred in March:

· March 1: Owner borrowed $125,000 to fund/start the business. The loan term is 5 years.

· March 1: Owner paid $250 to the county for a business license.

· March 2: Owner signed lease on office space; paying first (March 20XX) and last month’s rent of $950 per month.

· March 5: Owner contributed office furniture valued at $2,750 and cash in the amount of $15,000 to the business.

· March 6: Owner performed service for client in the amount of $650. Customer paid in cash.

· March 8: Owner purchased advertising services on account in the amount of $500.

· March 10: Owner provided services to client on account, in the amount of $1,725.

· March 15: Owner paid business insurance in the amount of $750.

· March 20: The owner received first utility bill in the amount of $135, due in April.

· March 20: Office copier required maintenance; owner paid $95.00 for copier servicing.

· March 22: Owner withdrew $500 cash for personal use.

· March 25: Owner paid $215 for office supplies.

· March 25: Owner provided service to client in the amount of $350. Client paid at time of service.

· March 30: Owner paid balance due for advertising expense purchase on March 8.

· March 30: Received payment from customer for March 10 invoice in the amount of $1,725.

· March 31: Last day of pay period; owner owes part-time worker $275 for the March 16 through March 31 pay period. This will be paid on April 5.

· March 31: Provided service for client on account in the amount of $3,500.

· March 31: Record depreciation of the office furniture at $45.83.


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