ACCOUNT TITLE: CASH ACCOUNT NO.

001
DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 1 GJ-1 1000 JAN 2 GJ-1 10
5 GJ-1 10 3 GJ-1 40
9 GJ-1 25 4 GJ-1 7
10 GJ-1 30 6 GJ-1 15
11 GJ-1 10
15 GJ-1 3
15 GJ-1 5
15 GJ-2 6
15 GJ-2 7
20 GJ-2 50

ACCOUNT TITLE: CAPITAL ACCOUNT NO. 002

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 1 GJ-1 1000

ACCOUNT TITLE: RENT EXPENSE ACCOUNT NO. 003

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 2 GJ-1 10

ACCOUNT TITLE: EQUIPMENT ACCOUNT NO. 004

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 3 GJ-1 40 JAN 5 GJ-1 10
11 GJ-1 10

ACCOUNT TITLE: SUPPLIES ACCOUNT NO. 005

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 4 GJ-1 7
ACCOUNT TITLE: INSURANCE EXPENSE ACCOUNT NO. 006
DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 6 GJ-1 15

ACCOUNT TITLE: ACCOUNTS RECEIVABLE ACCOUNT NO. 007

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 8 GJ-1 50

ACCOUNT TITLE: FEES EARNED ACCOUNT NO. 008

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 8 GJ-1 50
9 GJ-1 25
10 GJ-1 30

ACCOUNT TITLE: ADVERTISING EXPENSE ACCOUNT NO. 009

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 15 GJ-1 3

ACCOUNT TITLE: SALARIES EXPENSE ACCOUNT NO. 010

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 15 GJ-1 5

ACCOUNT TITLE: UTILITIES EXPENSE ACCOUNT NO. 011

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 15 GJ-2 6
15 GJ-2 7

ACCOUNT TITLE: DRAWING ACCOUNT NO. 012

DATE DESCRIPTION PR DEBIT DATE DESCRIPTION PR CREDIT
JAN 20 GJ-2 50