Doug Allen Has Decided to Go into the Insect Extermination $\$ 35,000$

Doug Allen has decided to go into the insect extermination business and to operate as Doug's Extermination Service.The following transactions were completed during the first month of operations,May,20--.
Enter the transactions in the T accounts,then enter the total of each column.If an account has entries on both sides,determine the balance and enter it on the side with the larger total.
1. Doug invested $\$ 35,000$ cash in the business.
2. Purchased extermination equipment for $\$ 17,000$ in cash.
3. Paid $\$ 700$ rent for garage and office quaters.
4. Purchased chemicals (expense) for $\$ 1,100$ from Low Glow Chem Co. on account.
5. Received $\$ 1,600$ revenue for extermination service.
6. Paid telephone bill, $\$ 120$
7. Paid assistant's salary, $\$ 700$ .
8. Earned $\$ 980$ revenue for extermination service, on account.
9. Paid electric bill, $\$ 230$ .
10. Paid for truck repairs (expense), $\$ 145$ .
11. Paid $\$ 600$ to Low Glow Chem Co., on account.
12. Paid $\$ 131$ for gas and oil for truck (expense).
13. Received $\$ 1,400$ revenue for extermination service.
14. Received $\$ 500$ for services previously earned on account in transaction (8).
15. Paid assistant's salary, $\$ 900$ . ​
$\begin{array}{lll}\text {Cash }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Accounts Receivable }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Extermination Equipment }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Accounts Payable }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {D. Allen, Capital}\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Extermination Revenue}\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text { Rent Expense}\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text { Wages Expense}\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Truck Expense }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Electricity Expense }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ ​
$\begin{array}{lll}\text {Telephone Expense }\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$ $\begin{array}{lll}\text { Chemical Expense}\\\hline\begin{array}{l|l}\text { }& \\\end{array}\end{array}$