Bob Lutz opened a secretarial school called Best Secretarial Training.
a. Lutz contributed the following assets to the business:
Cash ……………………………..$5,700
Computers ………………………. 4,300
Office Equipment ……………….. 3,600
b. Found a location for his business and paid the first month’s rent, $260.
c. Paid for an advertisement announcing the opening of the school, $190.
d. Received applications from three students for a four-week secretarial program and two students for a ten-day keyboarding course. The students will be billed a total of $1,300.
e. Purchased supplies on credit, $330.
f. Billed the enrolled student, $1,740.
g. Purchased a second-hand computer, $480, and office equipment, $380, on credit.
h. Paid for the supplies purchased on credit in e, $330.
i. Paid cash to repair a broken computer, $40.
j. Received partial payment from students previously billed, $1,080.
k. Paid the utility bill for the current month, $90.
l. Paid an assistant one week’s salary, $440.
m. Made a cash withdrawal of $330
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