GENERAL JOURNAL

Date Particulars Debit Credit Cash

1-Feb Cash 300,000 1-Feb 300,000
Marquez, Capital 300,000 7-Feb 50,000
2-Feb Furniture and Fixtures 35,000 10-Feb 37,500
Accounts Payable 35,000 11-Feb 25,000
3-Feb Office Equipment 100,000 17-Feb 5,000
Cash 20,000 19-Feb 60,000
Notes Payable 80,000
4-Feb Rent Expense 10,000
Cash 10,000
5-Feb Notes Receivable 75,000 477,500
Shopping Revenues 75,000 279,500
6-Feb Utilities Expense 1,750
Accounts Payable 1,750 Marquez, Capital
7-Feb Cah 50,000
Notes Payable 50,000
8-Feb Accounts Receivable 25,000
Shopping Revenues 25,000 Marquez, Drawings
9-Feb Office Equipment 15,000 16-Feb 20,000
Cash 15,000 20,000
10-Feb Cash 37,500
Notes Receivable 37,500 Furniture and Fixtures
11-Feb Cash 25,000 2-Feb 35,000
Shopping Reveues 25,000 35,000
12-Feb Transportation Expense 500
Cash 500 Office Equipment
13-Feb Salaries Expense 25,000 3-Feb 100,000
Cash 25,000 9-Feb 15,000
14-Feb Notes Payable 80,000 115,000
Cash 80,000
15-Feb Notes Payable 25,000 Accounts Payable
Cash 25,000
16-Feb Marquez, Drawings 20,000
Cash 20,000
17-Feb Cash 5,000
Accounts Receivable 5,000 Notes Payable
18-Feb Accounts Receivable 15,000 14-Feb 80,000
Shopping Revenues 15,000 15-Feb 25,000
19-Feb Cash 60,000 105,000
Accounts Receivable 72,000
Shopping Revenues 132,000
20-Feb Advertising Expense 2,500
Cash 2,500
 TRIAL BALANCE Debit Credit
Cash 279,500
Accounts Receivable 107,000
Notes Receivable 37,500
Office Equipment 115,000
Furniture and Fictures 35,000
Notes Payable 25,000
Accounts Payable 36,750
Marquez, Capital 300,000
Marquez, Drawings 20,000
Shopping Revenues 272,000
Rent Expense 10,000
Utilities Expense 1,750
Transportation Expense 500
Salaries Expense 25,000
Advertising Expense 2,500
Total 633,750 633,750
 LEDGERS
Cash Rent Expense
20,000 3-Feb 4-Feb 10,000
10,000 4-Feb 10,000
15,000 9-Feb
500 12-Feb Utilities Expense
25,000 13-Feb 6-Feb 1,750
80,000 14-Feb 1,750
25,000 15-Feb
20,000 16-Feb Transportation Expense
2,500 20-Feb 12-Feb 500
198,000 500

Salaries Expense
Marquez, Capital 13-Feb 25,000
300,000 1-Feb 25,000
300,000
Advertising Expense
Marquez, Drawings 20-Feb 2,500
2,500

Notes Receivable
Furniture and Fixtures 5-Feb 75,000 37,500 10-Feb
37,500

Shopping Revenues
ffice Equipment 75,000 5-Feb
25,000 8-Feb
25,000 11-Feb
15,000 18-Feb
132,000 19-Feb
counts Payable 272,000
35,000 2-Feb
1,750 6-Feb Accounts Receivable
36,750 8-Feb 25,000 5,000 17-Feb
18-Feb 15,000
Notes Payable 19-Feb 72,000
80,000 3-Feb 112,000 5,000
50,000 7-Feb 107,000
130,000
25,000