Helga Ander started a new business and completed these transactions during December. Dec. 1 Helga Ander transferred $65,000 cash from a personal savings account to a checking account in the name of Ander Electric.2 The company rented office space and paid $1,000 cash for the December rent.3 The company purchased $13,000 of electrical equipment by paying $4,800 cash and agreeing to pay the $8,200 balance in 30 days.5 The company purchased office supplies by paying $800 cash.6 The company completed electrical work and immediately collected $1,200 cash for these services.8 The company purchased $2,530 of office equipment on credit.15 The company completed electrical work on credit in the amount of $5,000.18 The company purchased $350 of office supplies on credit.20 The company paid $2,530 cash for the office equipment purchased on December 8.24 The company billed a client $900 for electrical work completed; the balance is due in 30 days.28 The company received $5,000 cash for the work completed on December 15.29 The company paid the assistant’s salary of $1,400 cash for this month.30 The company paid $540 cash for this month’s utility bill.31 H. Ander withdrew $950 cash from the company for personal use.
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