The General Journal Page Number: 01

Date Particulars PR Debit Credit

2020
01 Cash 101 2 5 0 0 0 0
April
Yoon, Capital 301 2 5 0 0 0 0
Investment by the owner

02 Organization Expense 505 2 5 0 0 0

Cash 101 1 0 0 0 0
Cash 101 2 5 0 0 0
Notes Payable 202 1 0 0 0 0
Paid Organization Expense through
Cash and borrowed on Notes

Automobile 105
04 3 2 0 0 0 0 0
A
Accounts Payable 201 3 2 0 0 0 0 0
Bought Automobile on Account

Office Equipment 106

06 3 0 0 0 0 0
A
Cash 101 3 0 0 0 0 0
Bought Computer Equipment, cash

07 Office Supplies 103 5 0 0 0 0

Prepaid Rent 104 1 5 0 0 0 0
Cash 101 2 0 0 0 0 0
Bought Office Supplies and Paid
Rent on Cash

Furniture and Fixtures 107

08 6 0 0 0 0 0
A
Cash 101 2 0 0 0 0 0
Accounts Payable 201 4 0 0 0 0 0
Bought Furniture and Fixtures,
200,000 on Cash, rest on Accounts

09 Cash 101 7 3 1 6 0
Local Travel Fees Earned 401 7 3 1 6 0
Rendered Service, Local, on Cash

11 Accounts Payable 201 1 6 0 0 0 0 0

Cash 101 1 6 0 0 0 0 0
Paid one unit from 4/04/2020,
Cash

15 Salaries Expense 501 9 5 0 0 0

Cash 101 9 5 0 0 0
Paid Employees through Cash

18 Accounts Receivable 102 1 9 4 4 4 0

International Travel Fees Earned 402 1 9 4 4 4 0
 Rendered International Service, on
Account

The General Journal Page Number: 02

Date Particulars PR Debit Credit

2020
19 Repairs and Maintenance Expense 504 7 0 0 0
April
Cash 101 7 0 0 0
Paid Repairs and Maintenance,
Cash

23 Cash 101 6 8 9 6 3 2
Unearned Local Travel Fees 203 5 1 6 3 2
Unearned International Travel Fees 204 6 3 8 0 0 0
Received Advance Payment

25 Cash 101 1 1 6 6 6 4
Accounts Receivable 102 1 1 6 6 6 4
Received Payment from 3
Customers from 4/18/2020

29 Yoon, Drawing 302 3 0 0 0 0

Cash 101 3 0 0 0 0
Owner withdrew money

30 Salaries Expense 501 9 5 0 0 0

Utilities Expense 502 1 2 0 0 0
Gas and Oil Expense 511 1 0 0 0 0
Cash 101 1 1 7 0 0 0
Paid Salaries, Utilities and Gas and
Oil on Cash

ADJUSTING ENTRIES
30 Interest Expense 507 1 0 0 0
Interest Payable 205 1 0 0 0

30 Depreciation Expense – Automobile 508 2 5 0 0 0

Accumulated Depreciation – Automobile 105B 2 5 0 0 0

30 Depreciation Expense – Office Equipment 509 4 5 0 0

Accumulated Depreciation – Office Equi 106B 4 5 0 0

30 Depreciation Expense – Furniture and Fixture 510 1 0 0 0 0

Accumulated Depreciation – Furniture a 107B 1 0 0 0 0

30 Office Supplies Expense 506 3 5 0 0 0

Office Supplies 103 3 5 0 0 0

30 Rent Expense 503 2 5 0 0 0

Prepaid Rent 104 2 5 0 0 0
 30 Unearned International Travel Fees 204 6 3 8 0 0 0
International Travel Fees Earned 402 6 3 8 0 0 0

The General Journal Page Number: 03

Date Particulars PR Debit Credit

CLOSING ENTRIES
2020
30 Local Travel Fees Earned 401 7 3 1 6 0
April
International Travel Fees Earned 402 8 3 2 4 4 0
Profit or Loss Summary 303 9 0 5 6 0 0

30 Profit Or Loss Summary 303 5 6 9 5 0 0

Salaries Expense 501 1 9 0 0 0 0
Utilities Expense 502 1 2 0 0 0
Repairs and Maintenance Expense 504 7 0 0 0
Organization Expense 505 2 5 0 0 0 0
Gas and Oil Expense 511 1 0 0 0 0
Office Supplies Expense 506 3 5 0 0 0
Interest Expense 507 1 0 0 0
Depreciation Expense - Automobile 508 2 5 0 0
Depreciation Expense – Office Equipment 509 4 5 0 0
Depreciation Expense – Furniture and Fix 510 1 0 0 0 0
Rent Expense 503 2 5 0 0 0

30 Profit Or Loss Summary 303 3 3 6 1 0 0

Yoon, Capital 301 3 3 6 1 0 0

30 Profit Or Loss Summary 303 3 0 0 0 0

Yoon, Drawing 302 3 0 0 0 0
The General Ledger
Account Name: Cash Account Number: 101
Date Particulars PR Debit Date Particulars PR Credit
2020 2020
01 1 6 0 0 0 0 0 0 02 1 2 5 0 0 0 0
April April
02 1 1 0 0 0 0 0 06 1 3 0
0 0 0 0
09 1 7 3 1 6 0 07 1 2 0
0 0 0 0
23 2 6 8 9 6 3 2 08 1 2 0
0 0 0 0
25 2 1 1 6 6 6 4 11 1 1 6 0
0 0 0 0
15 1 9
5 0 0 0
19 2 7 0 0 0
29 2 3 0 0 0 0
30 2 1 1 7 0 0 0
4,180,456 6 9 7 9 4 5 6 2 7 9 9 0 0 0

The General Ledger

Account Name: Accounts Receivable Account Number: 102
Date Particulars PR Debit Date Particulars PR Credit
2020 2020
18 77,776 1 1 9 4 4 4 0 25 2 1 1 6 6 6 4
April April

The General Ledger

Account Name: Office Supplies Account Number: 103
Date Particulars PR Debit Date Particulars PR Credit
2020
07 15,000 1 5 0 0 0 0 ADJUSTING
April
2020
30 2 3 5 0 0 0
April

The General Ledger

Account Name: Prepaid Rent Account Number: 104
Date Particulars PR Debit Date Particulars PR Credit
2020
07 125,000 1 1 5 0 0 0 0 ADJUSTING
April
2020
30 2 2 5 0 0 0 0
April
The General Ledger
Account Name: Automobile Account Number: 105A
Date Particulars PR Debit Date Particulars PR Credit
2020
04 1 3 2 0 0 0 0 0
April

The General Ledger

Account Name: Accumulated Depreciation – Automobile Account Number: 105B
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING
2020
30 2 2 5 0 0 0
April

The General Ledger

Account Name: Office Equipment Account Number: 106A
Date Particulars PR Debit Date Particulars PR Credit
2020
06 1 3 0 0 0 0 0
April

The General Ledger

Account Name: Accumulated Depreciation – Office Equipment Account Number: 106B
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING
2020
30 2 4 5 0 0
April

The General Ledger

Account Name: Furniture and Fixtures Account Number: 107A
Date Particulars PR Debit Date Particulars PR Credit
2020
08 1 6 0 0 0 0 0
April

The General Ledger

Account Name: Accumulated Depreciation – Furniture and Fixtures Account Number: 107B
Date Particulars PR Debit Date Particulars PR Credit
 ADJUSTING
2020
30 2 1 0 0 0 0
April

The General Ledger

Account Name: Accounts Payable Account Number: 201
Date Particulars PR Debit Date Particulars PR Credit
2020 2020
11 1 1 6 0 0 0 0 0 04 1 3 2 0 0 0 0 0
April April
08 1 4 0 0 0 0 0
2,000,000 3 6 0 0 0 0 0

The General Ledger

Account Name: Notes Payable Account Number: 202
Date Particulars PR Debit Date Particulars PR Credit
2020
02 1 1 0 0 0 0 0
April

The General Ledger

Account Name: Unearned Local Travel Fees Account Number: 203
Date Particulars PR Debit Date Particulars PR Credit
2020
23 2 5 1 6 3 2
April

The General Ledger

Account Name: Unearned Local Travel Fees Account Number: 204
Date Particulars PR Debit Date Particulars PR Credit
2020
ADJUSTING 23 2 6 3 8 0 0 0
April
2020
30 2 6 3 8 0 0 0 0
April

The General Ledger

Account Name: Interest Payable Account Number: 205
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING
2020
30 2 1 0 0 0
April
The General Ledger
Account Name: Yoon, Capital Account Number: 301
Date Particulars PR Debit Date Particulars PR Credit
2020
CLOSING 01 1 6 0 0 0 0 0 0
April
2020
30 3 3 0 0 0 0
April
CLOSING
30 3 3 3 6 1 0 0
6,306,100 6 3 3 6 1 0 0

The General Ledger

Account Name: Yoon, Drawing Account Number: 302
Date Particulars PR Debit Date Particulars PR Credit
2020
29 0 2 3 0 0 0 0 CLOSING
April
2020
30 3 3 0 0 0 0
April

The General Ledger

Account Name: Profit or Loss Summary Account Number: 303
Date Particulars PR Debit Date Particulars PR Credit
CLOSING CLOSING
2020 2020
30 3 5 6 9 5 0 0 30 0 3 9 0 5 6 0 0
April April
30 3 3 3 6 1 0 0
9 0 5 6 0 0
The General Ledger
Account Name: Local Travel Fees Earned Account Number: 401
Date Particulars PR Debit Date Particulars PR Credit
2020
CLOSING 09 0 1 7 3 1 6 0
April
2020
30 3 7 3 1 6 0
April

The General Ledger

Account Name: International Travel Fees Earned Account Number: 402
Date Particulars PR Debit Date Particulars PR Credit
2020
CLOSING 18 2 1 9 4 4 4 0
April
2020
30 3 8 3 2 4 4 0 ADJUSTING
April
30 2 6 3 8 0 0 0
0 8 3 2 4 4 0
The General Ledger
Account Name: Salaries Expense Account Number: 501
Date Particulars PR Debit Date Particulars PR Credit
2020
15 2 9 5 0 0 0 CLOSING
April
2020
30 2 9 5 0 0 0 30 3 1 9 0 0 0 0
April
0 1 9 0 0 0 0

The General Ledger

Account Name: Utilities Expense Account Number: 502
Date Particulars PR Debit Date Particulars PR Credit
2020
30 0 2 1 2 0 0 0 CLOSING
April
2020
30 3 1 2 0 0 0
April

The General Ledger

Account Name: Rent Expense Account Number: 503
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING CLOSING
2020 2020
30 0 2 2 5 0 0 0 30 3 2 5 0 0 0
April April

The General Ledger

Account Name: Repairs and Maintenance Expense Account Number: 504
Date Particulars PR Debit Date Particulars PR Credit
2020
19 0 2 7 0 0 0 CLOSING
April
2020
30 3 7 0 0 0
April
The General Ledger
Account Name: Organization Expense Account Number: 505
Date Particulars PR Debit Date Particulars PR Credit
2020
02 0 1 2 5 0 0 0 0 CLOSING
April
2020
30 3 2 5 0 0 0 0
April

The General Ledger

Account Name: Office Supplies Expense Account Number: 506
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING CLOSING
2020 2020
30 0 2 3 5 0 0 0 30 3 3 5 0 0 0
April April

The General Ledger

Account Name: Interest Expense Account Number: 507
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING CLOSING
2020 2020
30 0 2 1 0 0 0 30 3 1 0 0 0
April April

The General Ledger

Account Name: Depreciation Expense - Automobile Account Number: 508
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING CLOSING
2020 2020
30 0 2 2 5 0 0 0 30 3 2 5 0 0 0
April April

The General Ledger

Account Name: Depreciation Expense – Office Equipment Account Number: 509
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING CLOSING
2020 2020
30 0 2 4 5 0 0 30 3 4 5 0 0
April April
The General Ledger
Account Name: Depreciation Expense – Furniture and Fixtures Account Number: 510
Date Particulars PR Debit Date Particulars PR Credit
ADJUSTING CLOSING
2020 2020
30 0 2 1 0 0 0 0 30 3 1 0 0 0 0
April April

The General Ledger

Account Name: Organization Expense Account Number: 511
Date Particulars PR Debit Date Particulars PR Credit
2020
30 0 2 1 0 0 0 0 CLOSING
April
2020
30 3 1 0 0 0 0
April