Beefeaters RV Park

Jounal
April Period

Date Account Debit Credit

1 Cash $100,000
Common Stock $100,000
(Cash from common stock)
4 Land $250,000
Cash $250,000
(Purchase Land from cash)
8 Advertising Expense $1,200
Account Payable $1,200
(Advertising Expense to Account Payable)
11 Salary and Wages Expense $3,000
Cash $3,000
(Salary and wages expense to cash)
13 Prepaid Insurance $7,200
Cash $7,200
(Pay prepard insurance to cash)
17 Dividends $600
Cash $600
(Pay Dividends to Cash)
20 Cash $6,000
Service Revenue $6,000
(Receive cash from service revenue)
25 Cash $9,000
Unearned Service Revenue $9,000
(Sold 100 coupon book to unearned service revenue)
30 Cash $7,900
Service Revenue $7,900
(Receive cash admission fees to service revenue)
30 Account Payable $400
Cash $400
(Paid balance owed advertising 8th April expense to cash)