NANCY MULLES DATA ENCODER

JOURNAL ENTRIES
DAT ACCOUNT TITLE / EXPLANATION PR DEBIT CREDIT
E
Cash 157,000.0
June Mulles Capital 0 157,000.00
1, To record investment to establish business
2013
A
Office Equipment 15,150.00
B Cash 15,150.00
To record payment for office equipment
Equipment 57,500.00
C Mulles Capital 57,500.00
To record investment of Mulles
Computer Software 39,000.00
D Cash 15,000.00
Accounts payable 24,000.00
To record partial payment on computer software
Rent expense 5,300.00
E Cash 5,300.00
To record payment for rent
Cash 5,160.00
F Service Revenue 5,160.00
To record service revenue on account
Sinage 9,000.00
G Cash 5,000.00
Accounts Payable 4,000.00
To record partial payment for panaflex sign

H No Entry

Supplies 2,290.00
I Accounts Payable 2,290.00
To record payment for purchased supplies

Utilities 1,240.00
J Cash 1,240.00
To record payment for electric bill

Advertising Expense 3,230.00

K Cash 3,230.00
To record payment for advertising
 Cash 10,900.00
L Service Revenue 10,900.00
To record service revenue on account