White's Repair Service

General Journal
End of the month 30 June 2016
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DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016

1 June 1 Henry White , Capital R1 4,000.00 1

2 Cash 4000 2

3 3 Supplies C1 300 3

4 Cash 300 4

5 5 Rent expense C2 600 5

6 Cash 600 6

7 8 Supplies M1 300 7

8 Accts. Pay. - Atlas Supplies 300 8

9 9 Utilities expense C3 80 9

10 Cash 80 10

11 11 Accts. Pay. - Atlas Supplies C4 300 11

12 Cash 300 12

13 12 Cash T12 600 13

14 Sales 600 14

15 15 Repair expense S1 1100 15

16 Cash 1100 16

17 16 Prepaid Insurance C5 300 17

18 Cash 300 18

19 19 Cash T19 700 19

20 Sales 700 20

21 23 Miscellaneous expense C6 50 21

22 Cash 50 22

23 26 Cash T26 901 23

24 Sales 901 24

25 29 Miscellaneous expense C7 37 25

26 Cash 37 26
27 29 Cash R2 1,100 27

28 Accts. Rec. - J. Puckett 1,100 28

29 29 Utilities expense C8 110 29

30 Cash 110 30

31 30 Henry White , Drawing C9 2000 31

32 Cash 2000 32
 30 Carried Forward C9 12478 12478

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DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2016 Brought Forward C9 12478 12478

1 June 30 Cash T30 350.00 1

2 Sales 350 2

3 30 Totals 12828 12828 3

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