General Journal page 1

Date Account Titles and Explanation Folio Debit Debit

centavos
ones digits
tens digits
hundreds
thousands digits
ten-thousands
hundred-thousand

peso sign
General Journal page 1
Date Account Titles and Explanation F Debit Debit

2021
August 1 Cash 4 0 0 0 0 00
Laundry Equipment 2 5 0 0 0 00
Mr. Alex, Capital 6 5 0 0 0 00
Initial investment.

2 Taxes and Licenses 1 3 5 0 00

Cash 1 3 5 0 00
Business permit.

Delivery Equipment 3 7 0 0 0 −
Cash 1 0 0 0 0 −
A/P - Davao Motor Sales 2 7 0 0 0 −
Bought delivery car.

12 Office Supplies 9 5 0 75
Laundry Supplies 1 4 0 0 50
A/P - Visayan Mktng. 9 5 0 75
A/P - Prince Warehouse 1 4 0 0 50
Bought various supplies on account.

15 Furniture anf Fixtures 1 0 0 0 0 −

Cash 5 0 0 0 −
N/P - Carpentry 5 0 0 0 −
Bought cabinets and cases on credit
General Journal page 2
Date Account Titles and Explanation F Debit Debit

17 Cash 8 4 0 0 −
A/R - Cebu Doctor's Hospital 7 5 0 0 −
A/R - Bai Hotel 8 1 0 0 −
A/R - Robinland Palace 5 3 0 0 −
Laundry Income 2 9 3 0 0 −
Services rendered on cash and on account.

20 Mr. Alex, Drawing 3 0 0 0 −

Cash 1 3 5 0 −
Owner's drawing.

27 Cash 8 2 0 0 −
A/R - Cebu Doctor's Hospital 2 5 0 0 −
A/R - Bai Hotel 3 2 0 0 −
A/R - Robinland Palace 2 5 0 0 −
Partial collection from customers' account.

29 A/P - Davao Motor Sales 1 5 0 0 0 00

Cash 1 5 0 0 0 00
Partial payment of account.

30 Salaries and Wages 5 8 0 0 −

Utilities Expense 3 6 2 0 75
Cash 9 4 2 0 75
Payment of various expenses
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Date Account Titles and Explanation Folio Debit Debit