(4) - 12 - 1 D:InventoryComputers(A C:Cash(A...

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1) D: Inventory - Computers (A) 4200 C: Cash (A) 4200 To record the purchase of 2 new computers D: Amortization Expense (SE) 1233.33 C: Accumulated Amortization (XA) 1233.33 To record the depreciation of both computers after one year 2) D: Cash (A) 59500 C: Revenue (SE) 59500 To record the cash received for website development D: Cash (A) 3000 C: Unearned Revenue (L) 3000 To record payment for services that have not been given 3) D: Operating Expenses (SE)
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