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( FOR EXERCISES 6 – 14 , 6 – 24, 6 – 34, AND 6- 4A)Major AdvisingWork Sheet ( Partial )For Month Ended January 31 , 20 – -INCOME STATEMENTBALANCE SHEETACCOUNT TITLEDEBITCREDITDEBITCREDIT1| Cash1| 3| 3 9| 002| Accounts Receivable9/ 3 5| 0023 Supplies3/ 4 6 / 004| Prepaid Insurance8| 0| 0| 0045 Office Equipment3| 5| 0| 0| 0056| Accum . Dept . – Office Equipment97| Accounts Payable2 0 0| 00|8| Wages Payable1/ 0 0 0 00| 79 Ed Major , Capital3| 0 0 00| 810 Ed Major , Drawing4| 1 0 0 1 00| 917 Advising Fees9/ 0 0| 001012| Wages Expense4| 1 4 0 001113| Advertising Expense7 0 0 009 0| 001214| Rent Expense15 Supplies Expense5 0 0 001316 Phone Expense1 5 0 001417 Electricity Expense6 7| 0018| Insurance Expense4 8| 0019 Gas and Oil Expense8 9 / 005 3| 001820| Dept . Expense _ Office Equipment2 0 0 001921| Miscellaneous Expense2 3| 0020222123 Net Income1/ 9 2 0 | 004| 1 4 0 00|7/ 8| 2| 0| 00|2412| 2 2 0| 005/ 6 0| 0| 00| 224| 1 4 0 00|4| 1| 4 0 00|7/ 8| 2| 0| 00|2| 2| 2| 0| 00| 237/ 8| 21 0 100| 24
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