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Date Accounts Ref: Debit Credit

NO
Cash Dr 20,000
Capital Cr. 20,000

Rent Expense Dr 1100


Cash Cr 1100

Supplies Dr 4000
Accounts Payable Cr. 4000

Accounts Receivable Dr. 5100


Service Revenue Cr. 5100

Cash Dr 1000
Unearned Service Revenue Cr 1000

Cash Dr. 2100


Service Revenue Cr. 2100

Salary Expense Dr 2800


Cash Cr 2800

Accounts Payable Dr 2400


Cash Cr
2400

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