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Accounts Payable $1,580 Accounts Receivable $350 Accumulated Depreciation – Building $750 Accumulated Depreciation – Motor Vehicles $24,190 Advertising Expense $625 Alexandra, Capital $600,000 Alexandra, Drawings $3,000 Building $450,000 Cash at Bank $12,375 Depreciation Expense – Building $750 Depreciation Expense – Motor Vehicles $24,190 Land $247,000 Long-term Loan Payable $145,800 Motor Vehicles $96,750 Wages Expense $49,000 Telephone Expense $1,250 Driving Lesson fees $120,729 Electricity Expense $1,100 Fuel & Motor oils Expense $7,800 Motor Vehicle Maintenance Expense $1,560 GST Collections $395 GST Payable $3,096
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