Date	Account	Debit	Credit	Description
----	-------	-----	------	-----------
861222	101	25000		cash from loan
861222	211.1		25000	loan number #378-14 Bank Amerigold
861223	150.1	10000		test equipment from Zarkoff
861223	101		5000	cash payment
861223	211.2		5000	note payable to Zarkoff Equipment
861224	130	30000		inventory - parts from CCPSC
861224	201.1		15000	accounts payable to CCPSC
861224	101		15000	cash payment to CCPSC for parts