Date Refer. Acct. Title Debit Credit 5/1/2014 R1 110 Cash 8,000.00 5/1/2014 R1 310 Sadie Berkowitz, Capital 8,000.00 5/2/2014 C1 140 Supplies 150.00 5/2/2014 C1 110 Cash 150.00 5/3/2014 C2 540 Rent Expense 450.00 5/3/2014 C2 110 Cash 450.00 5/4/2014 M1 140 Supplies 850.00 5/4/2014 M1 220 Accts. Pay.--Archer Sup. 850.00 5/5/2014 C3 550 Utilities Expense 123.00 5/5/2014 C3 110 Cash 123.00 5/8/2014 C4 220 Accts. Pay.--Archer Sup. 500.00 5/8/2014 C4 110 Cash 500.00 5/8/2014 T8 110 Cash 490.00 5/8/2014 T8 410 Sales 490.00 5/8/2014 S1 120 Accts. Rec.-Zachary's Limos 225.00 5/8/2014 S1 410 Sales 225.00 5/9/2014 C5 150 Prepaid Insurance 600.00 5/9/2014 C5 110 Cash 600.00 5/10/2014 C6 545 Repair Expense 194.00 5/10/2014 C6 110 Cash 194.00 5/10/2014 T10 110 Cash 238.00 5/10/2014 T10 410 Sales 238.00 5/11/2014 C7 530 Miscellaneous Expense 20.00