Ref 7-a-2010

7-b-1

7-b-2 7-b-3

7-b-4

7-b-5 7-b-6

Account cash customer a/r allowance for doubtful accounts inventories land buildings a/d - buildings equipment a/d-equipment v/p accrued payroll and fringe benefits accrued liability - est closure/post closure costs invested in capital net of the debt unrestricted customer a/r Due from other funds revenues Inventories vouchers payable cash Due from other funds customer a/r equipment cash revenue anticipation n/p payrolls and fringe benefits cash accrued payroll and fringe benefits payrolls and fringe benefits expense

Db 240000 121200

Cr

10900 4200 500000 1375000 625000 867000 543000 41900 60300 170000 1574000 82300 1877100 13700 1890800 644600 644600 1825800 8400 1817400 250000 160000 90000 985700 985700 55600 55600

7*b*7 7-b-8 7-b-9 7-b-10

vouchers payable cash Interest Payable Interest Expense allowance for doubtful accounts Depreciation Expense Accumulated Depreciation-buildings Depreciation Expense Accumulated Depreciation-equipment accrued liability - est closure/post closure costs closure/post closure expense materials and supplies expense? due to other funds

648800 648800 1575 1575 2550 18750 18750 32400 32400 100000 100000 10000 10000

7-b-11 7-n-12