10 Nov Below is an alphabetical listing of the accounts i
Below is an alphabetical listing of the accounts in the general ledger of Clay and Ogletree, LLP, at the partnership s fiscal year end, September 30, 2014. Adjusting entries for the year have been posted and included in these balances. Accounts payable..$ 21,500 Accounts receivable105,000 Accumulated depreciation-equipment..12,000 Cash.13,500 Depreciation expense12,000 Equipment60,000 Fees earned515,000 G. Clay, capital75,000 G. Clay, drawings..150,000 Insurance expense18,500 Interest expense.5,000 M. Ogletree, capital.37,500 M. Ogletree, drawings100,000 Note payable22,500 Prepaid insurance3,500 Property tax expense15,000 Salaries expense.225,000 Unearned revenue.
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