Question 12 of 14


The ledger for Swifty Co. is as follows.
Cash
No. 101
10/1
2,800
10/4
500
10/10
500
10/12
1,100
10/10
4,400
10/15
300
10/20
600
10/30
500
10/25
2,100
10/31
600
Accounts Receivable
No. 112
10/6
700
10/20
600
10/20
600
Supplies
No. 126
10/4
500
Equipment
No. 157
10/3
3,200



10/12
1,100
10/3
3,200
Owner’s Capital
No. 301

10/1
2,800

10/25
2,100
Owner’s Drawings
No. 306
10/30
500
Service Revenue
No. 400

10/6
700

10/10
500

10/20
600
Salaries and Wages Expense
No. 726
10/31
600
Rent Expense
No. 729
10/15
300