DIRAN REALTY

Transa Asset Liability Owner's Equity

ction Cash Office Supplies Account Payable Diran's Capital
a $ 7,500 $ 7,500
b $ -4,100 $ -4,100
c $ -750 $ 750
d $ 500 $ 500
e $ 14,100 $ 14,100
f $ -3,000 $ -3,000
g $ -2,250 $ -2,250
h $ -4,150 $ -4,150
i $ -550 $ -550
$ 6,800 $ 750 $ 500 $ 8,050
$ 8,050 $ 8,050
 Hector Cruz
General Journal

Date Description Ref Debit Credit

a Cash $ 10,000
Share Capital $ 10,000
b Automobile $ 14,300
Cash $ 3,300
Notes Payable $ 11,000
c Rent Expense $ 1,200
Cash $ 1,200
d Supplies $ 225
Cash $ 225
e Equipment $ 4,200
Account Payable $ 4,200
f Insurance Expense $ 510
Cash $ 510
g Cash $ 1,725
Service Revenue $ 1,725
h