Date

Particulars Debit
2019
Dec 1 Cash 10,000.00
Mr. Gray, Capital
5 Taxes and Licenses 370
Cash
6 Furniture and Fixtures 3,000.00
Cash
7 Service Equipment 16,000.00
Cash
Accounts Payable
7 Service Supplies 1,500.00
Accounts Payable
9 Cash 1,900.00
Service Revenue
12 Accounts Receivable 4,250.00
Service Revenue
14 Cash 3,200.00
Mr. Gray, Capital
15 Accounts Receivable 3,400.00
Service Revenue
17 Cash 4,250.00
Accounts Receivable
20 Accounts Payable 500
Cash
25 Mr. Gray, Drawings 7,000.00
Cash
29 Rent Expense 1,500.00
Cash
30 Cash 12,000.00
Loans Payable
31 Salaries Expense 3,500.00
Cash
Credit
Cash taxes and licenses
10,000.00 dr cr dr
10,000.00 370 370
370 1,900.00 3,000.00
3,200.00 8,000.00 Furniture and Fixtures
3,000.00 4,250.00 500 dr
12,000.00 7,000.00 3,000.00
8,000.00 31,350.00 1,500.00 Service Equipment
8,000.00 3,500.00 dr
23870 16,000.00
1,500.00 7,480.00
Service Supplies
1,900.00 1,500.00
capital
4,250.00 dr cr
10,000.00 Accounts Payable
3,200.00 3,200.00 500
13,200.00
3,400.00
Service Revenue
4,250.00 1,900.00
4,250.00 Accounts Receivable
500 3,400.00 4,250.00
9,550.00 3,400.00
7,000.00 3,400.00

1,500.00 Mr. Gray, Drawings Rent Expense

7,000.00 1,500.00
12,000.00
Rent Expense Loans Payable
3,500.00 1,500.00

Salaries Expense
3,500.00
 taxes and licenses
cr

Furniture and Fixtures dr cr

cr
cash 7,480.00 13,200.00
Service Equipment 370 9,000.00
cr 3,000.00 9,550.00
16,000.00 12,000.00
1,500.00 43,750.00
Service Supplies 3400
7,000.00
1,500.00
3,500.00
Accounts Payable 43,750.00
8,000.00
1,500.00
9,000.00

Accounts Receivable
4,250.00

Rent Expense

Loans Payable
12,000.00
 Date
Particulars Debit
2019
Dec 1 Cash ₱10,000.00
Mr. Gray, Capital
3 Office Supplies ₱3,500.00
Accounts Payable
4 Cash ₱5,000.00
Service Revenue
5 Taxes and Licenses ₱370.00
Cash
6 Accounts Payable ₱3,500.00
Cash
6 Furniture and Fixtures ₱3,000.00
Cash
7 Service Equipment ₱16,000.00
Cash
Accounts Payable
7 Service Supplies ₱1,500.00
Accounts Payable
8 Cash ₱4,500.00
Service Revenue
9 Cash ₱1,900.00
Service Revenue
12 Accounts Receivable ₱4,250.00
Service Revenue
13 Cash ₱3,000.00
Accounts Receivable
14 Cash ₱3,200.00
Mr. Gray, Capital
15 Accounts Receivable ₱3,400.00
Service Revenue
16 Cash ₱2,500.00
Accounts Receivable
17 Cash ₱4,250.00
Accounts Receivable
18 Cash ₱3,000.00
Accounts Receivable
20 Accounts Payable ₱500.00
Cash
24 Cash ₱6,250.00
Service Revenue
25 Mr. Gray, Drawings ₱7,000.00
Cash
26 Service Equipment ₱6,450.00
Accounts Payable
28 Cash ₱5,900.00
Accounts Payable
28 Service Equipment ₱5,850.00
Accounts Payable
28 Miscellaneous expense ₱3,700.00
Cash
29 Rent Expense ₱1,500.00
Cash
29 Cash ₱1,500.00
Service Revenue
30 Cash ₱12,000.00
Loans Payable
31 Accounts Payable ₱6,450.00
Cash
31 Salaries Expense ₱3,500.00
Cash
31 Cash ₱3,700.00
Drawing
Credit

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