DATE GENERAL JOURNAL DEBIT CREDIT

JAN. 4 Wages Payable 940

Wages Expense 235
Cash 1,175

JAN. 5 Cash 24,100

Common Stock 24,100

JAN. 7 Merchandise Inventory 6,600

Accounts Payable – Kansas Corp. 6,600

JAN. 9 Cash 2,688

 Accounts Receivable – Gomez Co. 2,688

JAN. 11 Accounts Receivable – Alex’s Engineering 5,390

Co.
Unearned Computer Services Revenue 1,400
Computer Services Revenue 6,790

JAN. 13 Accounts Receivable – Liu Corp. 4,100

Sales 4,100

JAN. 13 Cost of Goods Sold 3,410

Merchandise Inventory 3,410

JAN. 15 Merchandise Inventory 670

Cash 670

JAN. 16 Cash 4,040

Computer Services Revenue 4,040

JAN. 17 Accounts Payable – Kansas Corp. 6,600

Merchandise Inventory 660
Cash 5,940

JAN. 20 Sales Returns and Allowances 700

Accounts Receivable – Liu Corp. 700

JAN. 22 Cash 3,060

Sales Discounts 340
Accounts Receivable – Liu Corp. 3,400

JAN. 24 Accounts Payable – Kansas Corp. 496

Merchandise Inventory 496

JAN. 26 Merchandise Inventory 9,200

Accounts Payable – Kansas Corp. 9,200

JAN. 26 Accounts Receivable – KC, Inc. 5,950

Sales 5,950

JAN. 26 Cost of Goods Sold 4,490

Merchandise Inventory 4,490
JAN. 31 Wages Expense 2,350
Cash 2,350

FEB. 1 Prepaid Rent 2,745

Cash 2,745

FEB. 3