Date Debit

3-May Advertising Expense 18, 500

Accounts Payable
Advertising
#
6-May Supplies Expense 8, 800
Accounts Payable
Bought Supplies
#
15-May Boron, Capital 52, 000
Cash
Invested Cash
#
17-May Accounts Receivable 61, 800
Delivery Revenue
Service Revenue
#
22-May Repair Expense 8, 500
Accounts Payable
Paid Park tracking
#
26-May Supply Expense 8, 800
Cash
Paid Supplies
#
29-May Salaries Expense 21, 000
Cash
Paid Salaries for workers
#
30-May Accounts Receivable 39, 000
Delivery Revenue
Service Revenue
#
31-May Gas and Oil Expense 12, 500
Cash
#
31-May Accounts Receivable 45, 000
Delivery Revenue
Service Revenue
#
31-May Boron, Withdrawals 14, 500
Cash
Withdraw cash on account
#
 Credit

18, 500

8, 800

52, 000

61, 800

8, 500

8, 800

21, 000

39, 000

12, 500

45, 000

14, 500