Date Account Names & Descriptions Debit

Jan-01 Cash 508,000

Jan-03
Jan-05
Jan-10
Jan-12
Jan-15
Jan-19
Jan-21
Jan-27
Jan-28
Credit
Cash A/C Capital A/C
Debit Credit Debit Credit
500,000 500,000
5,000 2,000
60,000 1,000
4,750
3,000
15,990
3,450
5,000
Balance BD
419,810
508,000 89,190

Rent A/C Fixtures & Fittings A/C

Debit Credit Debit Credit
5,000 60,000

A.Peters A/C Return Inwards A/C

Debit Credit Debit Credit
7,420 400
400
5,000
E.Jones A/C Purchases A/C
Debit Credit Debit Credit
4,750 15,990
3,450
1,000

Sales A/C Drawings A/C

Debit Credit Debit Credit
3,000 2,000
7,420