Name: Antonio A Barangan Jr

Section: BSAIS-1A

General Journal

DATE Accounts title and explanation Debit Credit

2-May Cash 92,500

Dal, Capital 92,500

3 Office equipment 36,800

Accounts payable 36,800

4 Office supplies 17,100

Accounts payable 17,100

6 Accounts receivable 29,200

Accounts revenue 29,200

7 Accounting library 19,500

Cash 19,500

8 Accounting payable 4,100

Cash 4,100

10 Office condominium 265,000

Cash 38,000

Notes payable 227,000

12 Salaries Expense 14,200

Cash 14,200

Paid Salaries

13 Cash 9,750
 Accounts payable 9,750

16 Telephone expense 650

Cash 650

19 Cash 14,600

Accounts revenue 14,600

20 Office supplies 4,650

Accounts payable 4,650

23 Dal, withdrawal 8,150

Cash 8,150

25 Salaries expense 10,300

Cash 10,300

26 Accounts receivable 31,600

Accounting revenue 31,600

27 Professional dues expense 5,500

Cash 5,500

28 Rent expense 3,250

Cash 3,250