R.H. Donnelley Publishing & Advertising v. Armstrong, 2013 Ohio 1927

R.H. Donnelley sued Armstrong for $11,942.92 on an alleged Yellow Page advertising account, plus attorney fees; documents attached included an affidavit and billing summaries showing contract terms and a balance due.
The contract(s) were signed by someone identified as Georgia Armstrong, Office Manager, purportedly signing on behalf of Armstrong’s business relationship with NEADO, Inc., raising questions about personal vs corporate liability.
Armstrong claimed he operated under a corporation (NEADO, Inc.) and that the office manager could bind the corporation, but he did not authorize anyone to sign personally for him.
The magistrate found disputed issues of fact about authority to bind Armstrong personally and noted the plaintiff’s evidence lacked verified affidavits; summary judgment was overruled as inappropriate.
The trial court later held that the plaintiff’s Exhibit E failed to establish a proper account (no clear beginning balance, missing pages, and incomplete application of payments), so the plaintiff failed to prove an account or account stated by a preponderance of the evidence.
On appeal, the appellate court reviewed the magistrate’s decision de novo, noted the lack of a transcript in the appellate record for certain objections, and ultimately affirmed the trial court’s judgment dismissing the complaint.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Did RHD prove the account by a preponderance of the evidence?	Donnelley argues the contract and Exhibit E establish a valid account due.	Armstrong contends the account lacks beginning balance and proper documentation; he was not personally liable.	No; plaintiff failed to prove an account by a preponderance.
Did Exhibit E qualify as a legally sufficient account statement?	Exhibit E shows amounts paid and charges, creating a valid account and balance due.	Exhibit E is incomplete and does not begin with a zero or proper running balance; it does not constitute an account.	No; Exhibit E did not satisfy the elements of an account statement.

Gabrielle v. Reagan, 57 Ohio App.3d 84 (Ohio App.3d 1988) (accounting requirements and proof of an account)
Am. Sec. Serv. v. Baumann, 32 Ohio App.2d 237 (Ohio App.2d 1972) (action on account; multiplicity of transactions; attached account copy)
Allread v. Allread, 2011-Ohio-1271 (2d Dist. Darke 2011) (appellate review of magistrate decisions; Civ.R. 53 procedures)
Proctor v. Proctor, 48 Ohio App.3d 55 (Ohio App.3d 1988) (transcript/record requirements; standard of review)
High v. High, 89 Ohio App.3d 424 (Ohio App.3d 1993) (abuse of discretion; review standards for magistrate decisions)