| Account | Balance |
| Cash | −$9100 |
| Accounts Receivable | −$5000 |
| Inventory | −$500 |
| Equipment | −$1000 |
| Accounts Payable | $0 |
| Notes Payable | +$5000 |
| Interest Payable | +$50 |
| Common Stock | +$10,000 |
| Sales Revenue | +$8000 |
| Cost of Goods Sold | −$2500 |
| Rental Expense | −$900 |
| Salary Expense | −$4000 |
| Interest Expense | −$50 |