9-14-10 ACC 5010Entertainment Expense 2,325Cash975AIP1,350Cash1,7MCommon Stock17 MCash10.60Sales revenue10.00Sales Tax payable.60Owner starts company Cash10,000Common Stock10,000Freezer 2,000Cash2,000Tools1,000Unearned Revenue1,000^^^^^Has a friend that owns a hardware store, friend says hey daughter getting married I give tools you make ice sculpture for weddingA/R2,000Service Revenue2,000Different wedding, he gives the customer a tangible good but the good comes from a service rather than a sale.