A

Jul-01 cash 14000

Owner's Capital 14000
Jul-01 Equipment 10000
Cash 3000
Acc Payabale 7000
Jul-03 Supplies 800
Acc Payable 800
Jul-05 Prepaid Insurance 2160
Cash 2160
Jul-12 Acc Receivable 3800
Revenue 3800
Jul-18 Acc Payable 1400
Cash 1400
Jul-20 salaries expense 1600
Cash 1600
Jul-21 Cash 1400
Account receivable 1400
Jul-25 Acc Receivable 1900
Revenue 1900
Jul-31 Gasoline expense 400
Cash 400
Jul-31 Owner's Drawing 700
Cash 700

General Ledger

Cash
Date Explanation Ref Dr. Cr. Balance
Jul-01 Owner's Capital J1 14000
Jul-01 Equipemnt J1 3000 11000
Jul-05 Prepaid Insurance J1 2160 8840
Jul-18 Account Payable J1 1400 7440
Jul-20 Salaries Expense J1 1600 5840
Jul-21 Account Payable J1 1400 7240
Jul-31 Gasoline Expense J1 400 6840
Jul-31 Owner's Drawing J1 700 6140

Account Receivable
Date Explanation Ref Dr Cr Balace
Jul-12 Service Revenue J1 3800 3800
Jul-21 Cash J1 1400 2400
Jul-25 Revenue J1 1900 4300

Supplies
Date Explanation Ref Dr Cr Balance
 Jul-03 Account Payable J1 800 800

Prepaid Insurance
Date Explanation Ref Dr Cr Balance
Jul-05 Cash J1 2160 2160

Equipment
Date Explanation Ref Dr Cr Balance
Jul-01 Cash + Acc Payable J1 10000 10000

Account Payable
Date Explanation Ref Dr Cr Balance
Jul-01 Equipment J1 7000 7000
Jul-03 Supplies J1 800 7800
Jul-18 Cash J1 1400 9200

Salarie and Wages Payable

Date Explanatio Ref Dr Cr Balance
Jul Cash 1600 1600

Owner's Capital
Date Explanation Ref Dr Cr Balance
Jul-01 Cash 14000 14000

Owner's Drawing
Date Explanation Ref Dr Cr Balance
Jul-31 Cash 700

Service Revenue
Date Explanation Ref Dr Cr Balance