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Question 1
Ken Lumas started his own consulting firm, Lumas Consulting,
on June 1, 2014. The trial balance at June 30 is as follows.
LUMAS CONSULTING
Trial Balance
June 30, 2014
Debit
Cash $ 6,850
Accounts Receivable 7,000
Supplies 2,044
Prepaid Insurance 3,480
Equipment 15,000
Credit
Accounts Payable $ 4,280
Unearned Service 5,200