A) Jornalization ( Recording transaction) GJ No.

Date Account Debit Credit

2010
July
1 Cash 90,000
Kebron, Capital 90,000
1 Truck 9,000
Cash 4,000
Account Payable 5,000
2 Equipment 10,000
Cash 10,000
3 Cleaning Supplies 2,100
Account Payable 2,100
5 Prepaid Insurance 1,800
Cash 1,800
6 Equipment 8,000
Account Payable 8,000
8 Prepaid Rent 12,000
Cash 12,000
12 Account Receivable 12,500
Service Revenue 12,500
15 Cash 12,000
Service Revenue 12,000
18 Account Payable 2,900
Cash 2,900
20 Salary Expense 2,000
Cash 2,000
21 Cash 7,400
Account Receivable 7,400
23 Cleaning Supplies 500
Account Payable 500
25 Account Receivable 9,000
Service Revenue 9,000
26 Utility Expense 900
Cash 900
27 Cash 5,100
Account Receivable 5,100
31 Gas & Oil Expense 350
Cash 350
31 Kebron, Drawing 1,600
Cash 1,600
Cash A/C No. 101

Pos. Balance

Date Item Ref. Debit Credit Debit Credit

2010 GJ No. 90,000 90,000

1
July 1

1 4,000 86,000

2 10,000 76,000

5 1,800 74,200

8 12,000 62,200

15 12,000 74,200

18 2,900 71,300

20 2,000 69,300

21 7,400 76,700

26 900 75,800

27 5,100 80,900

31 350 80,550

31 1,600 78,950
Account receivable A/C No. 112
Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 12 12,500 12,500

21 7,400 5,100

25 9,000 14,100

27 5,100 9,000

Cleaning supplies A/C No. 128

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 3 2,100 2,100

23 500 2,600

Prepaid insurance A/C No. 130

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 5 1,800 1,800

Prepaid Rent A/C No. 132

Pos. Balance

Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 8 12,000 12,000
Truck A/C No. 155
Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 1 9,000 9,000

Equipment A/C No. 157

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 2 10,000 10,000

6 8,000 18,000

Account payable A/C No. 201

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 1 5,000 5,000

3 2,100 7,100

6 8,000 15,100

18

2,900 12,200

23 500 12,700
Kebron, Capital A/C No. 301
Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 1 90,000 90,000

Kebron, Drawing A/C No. 306

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 31 1,600 1,600

Service revenue A/C No. 400

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No.
1
July 12 12,500 12,500

15 12,000 24,500

25 9,000 33,500

Gas and oil expense A/C No. 511

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No. 350

1
July 31 350
Salary expense A/C No. 511
Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No. 2,000 2,000

1
July 20

Utility expense A/C No.

Pos. Balance
Date Item Ref. Debit Credit Debit Credit

2010 GJ No. 350 350

1
July 26