4/1 - Shareholders deposit $5,000 into the checking account to establish the corporation.
4/2 - Check #101 written to the Oregon Contractors Board for $150 to obtain a license.
4/3 - Receive a check for $800 for helping a neighbor trim a large hedge.
4/4 - Check #102 written for $1200 for a used utility trailer.
4/6 - Receive $500 cash for mowing, edging, trimming, and weeding an overrun yard.
4/7 - Check #103 written for $850 for a new riding lawn mower.
4/8 - Receive a check for $85 for the removal and hauling away of a shrub.
4/9 - Receive a check for $200 for the first regular lawn maintenance client.
4/10 - Check #104 written for $65 for gasoline and other supplies.
4/11 - Check #105 written to Lane Forest for $35 yard debris dump fee.
4/12 - Check #106 written for $45 maintenance on an old edge trimmer.
4/13 - Receive a check for $1200 for the removal of a dead tree.
4/14 - Check #107 written to Accidental Insurance for professional liability coverage, $480.
4/15 - Received $200 from the second regular monthly client.
4/16 - Paid $250 to a welder to have tubes attached to the trailer for hand implements, check #108.
4/17 - Contacted the bank and received a debit card and applied for a visa card.
4/18 - Use debit card to purchase fertilizer, $98.
4/19 - Received $200 from the third regular monthly client.
4/20 - Received $1200 from a contractor for clearing a field.
4/21 - Use the debit card to purchase a chipper, $725.
4/22 - Check #108 written for an arborist class, $100.
4/23 - Purchase a used truck with $1000 down (check #109) and borrowed $15,000.
4/24 - Sold the old truck for $5,000 and contributed the proceeds to the business.
4/25 - Spent two days removing a massive hedge for a client and received $1200.
4/26 - Debit card used to purchase a new blower, $225.
4/27 - Check #109 written to Les Schwab for $435 to replace the trailer tires.
4/28 - Check #110 written to GeeksRus for new web domain and website, $175.
4/29 - Received $200 from the fourth regular monthly customer.
4/30 - Check #111 written to contract laborer for $800.
4/30 - Check #112 written for payment on the truck loan, $394.
Adjustments
4/30 - Bank statement shows a $7 service charge for the privilege of having a checking account.
