Date Account Title Debit Credit

Office Equipment 5,000

Jan. 7
Cash 5,000
To record purchased Office equipment

Furniture & Fixture 2,500

Jan. 9
Accounts payable 2,500
To record purchased furniture & fixture on account

Office Supplies 1,000

Jan. 11
Cash 1,000
To record purchased office supplies

Cash 5,000
Jan. 13
Service revenue 5,000
To record received cash from service rendered

Accounts Receivable 10,000

Jan. 15
Service revenue 10,000
To record serviced rendered on account

Utilities Expense 1,500

Jan.17
Utilities Payable 1,500
To record received billing of water and electricity

Cash 5,000
Jan. 19
Accounts Receivable 5,000
To record collected cash from jan. 15

Rent expense 2,500

Jan. 21
Notes payable 2,500
To record issued promissory notes for monthly rent

Accounts payable 2,500

Jan.23
Cash 2,500
To record paid payable from purchase made on jan. 9

Repair Expense 500

Jan.25
Cash 500
To record payment for repair expense

Cash 5,000
Jan. 27
Accounts Receivable 5,000
To record collected remaining balance on jan. 15
 Salaries Expense 5,000
Jan. 29
Cash 5,000
To record payment for salaries of employees

Jimenez, Drawings 5,000

Jan. 31
Cash 5,000
To record owners' withdrawals
GENERAL LEDGER

CASH OFFICE EQUIPMENT

5,000.00 5,000.00 5,000.00
5,000.00 1,000.00
5,000.00 2,500.00
500.00
5,000.00
5,000.00

(4,000.00) 5,000.00

FURNITURES & FIXTURE ACCOUNTS PAYABLE

2,500.00 2,500.00 2,500.00

2,500.00 -
 SERVICE REVENUE JIMENEZ, DRAWINGS
5,000.00 5,000.00
10,000.00

15,000.00 5,000.00

ACCOUNTS RECEIVABLE OFFICE SUPPLIES

10,000.00 5,000.00 1,000.00
5,000.00

- 1,000.00
 NOTES PAYABLE UTILITIES EXPENSE
2,500.00 1,500.00

2,500.00 1,500.00

UTILITIES PAYABLE REPAIRS EXPENSE

1,500.00 500.00

1,500.00 500.00
 RENT EXPENSE
2,500.00

2,500.00

SALARIES EXPENSE
5,000.00

5,000.00
GENERAL LEDGER

CASH OFFICE EQUIPMENT

100,000.00 5,000.00 5,000.00
50,000.00 1,000.00
5,000.00 2,500.00
5,000.00 500.00
5,000.00 5,000.00
5,000.00

146,000.00 5,000.00

FURNITURES & FIXTURE ACCOUNTS PAYABLE

2,500.00 2,500.00 2,500.00

2,500.00 -
HYDR8, CAPITAL JIMENEZ, DRAWINGS
100,000.00 5,000.00

100,000.00 5,000.00

SERVICE REVENUE ACCOUNTS RECEIVABLE

5,000.00 10,000.00 5,000.00
10,000.00 5,000.00

15,000.00 -
LOANS PAYABLE UTILITIES EXPENSE
50,000.00 1,500.00

50,000.00 1,500.00

OFFICE SUPPLIES UTILITIES PAYABLE

1,000.00 1,500.00

1,000.00 1,500.00
 RENT EXPENSE NOTES PAYABLE
2,500.00 2,500.00

2,500.00 2,500.00

REPAIRS EXPENSE SALARIES EXPENSE

500.00 5,000.00

500.00 5,000.00