The ledger for Shumway Co. is as follows. 10/1 10/10 10/10 10/20 10/25 10/6 10/20 10/4 10/3 10/12 10/30 10/31 10/15 Cash 3.000 10/4 750 10/12 4,000 10/15 500 10/30 2,000 10/31 Accounts Receivable 800 10/20 940 Supplies 400 Equipment 2,000 Notes Payable 10/10 Accounts Payable 1,500 10/3 Owner's Capital 300. Owner's Drawings 10/1 10/25 Service Revenue 500 350 10/6 10/10 10/20 Rent Expense No. 101 400 1,500 350 300 500 No. 112 500 No. 126 No. 157 No. 200 4,000 No. 201 2,000 No. 301 3.000 2.000 No. 306 No. 400 BOO Salaries and Wages Expense No. 726 PEO SHIO No. 729
