Data Sum of DebSum of Credit

Descriptions Sum - Debit Sum - Credit 7000 12000

Accounts payable 7,000.00 12,000.00 8500 5000
Accounts receivable 8,500.00 5,000.00 28250 16000
Cash 28,250.00 16,000.00 35900
CL Capital 35,900.00 2000
CL Drawing 2,000.00 1500 1000
Drawing supplies 1,500.00 1,000.00 1000
Drawing supplies expense 1,000.00 10900
Drawing tablets 10,900.00 3000
Furniture and fixtures 3,000.00 20000
Laptop 20,000.00 2500
Licences and taxes expense 2,500.00 1000
Miscellaneous expense 1,000.00 4000 4000
Notes receivable 4,000.00 4,000.00 10000
Printer 10,000.00 1500
Rent expense 1,500.00 30500
Service Income 30,500.00 1250
Telephone expense 1,250.00 2000
Utility expense 2,000.00 104400 104400
(empty) 104,400.00 104,400.00 208800 208800
Total Result 208,800.00 208,800.00
Sum of Credit
5000
3500
12250
35900
2000
500
1000
10900
3000
20000
2500
1000

10000
1500
30500
1250
2000

71400 71400
 Data AN Debit
AN Sum - Debit Sum - Credit 101 12,250.00
101 28,250.00 16,000.00 102 3,500.00
102 8,500.00 5,000.00 103 -
103 4,000.00 4,000.00 104 500.00
104 1,500.00 1,000.00 105 3,000.00
106 20,000.00 106 20,000.00
107 10,900.00 107 10,900.00
108 10,000.00 108 10,000.00
201 7,000.00 12,000.00 201
301 35,900.00 301
302 2,000.00 302 2,000.00
401 30,500.00 401
501 1,500.00 501 1,500.00
502 2,000.00 502 2,000.00
503 1,000.00 503 1,000.00
504 2,500.00 504 2,500.00
505 1,250.00 505 1,250.00
506 1,000.00 506 1,000.00
(empty) 3,000.00 71,400.00
Total Result 104,400.00 104,400.00
 Credit

5,000.00
35,900.00

30,500.00

71,400.00
 General Journaal
Date A Descriptions A N Debit Credit
1 Cash 101 5,000.00
Laptop 106 20,000.00
Drawing tablets 107 10,900.00
CL Capital 301 35,900.00
2 Drawing supplies 104 500.00
Cash 101 500.00
3 Rent expense 501 1,500.00
Cash 101 500.00
Service Income 401 2,000.00
5 Accounts receivable 102 5,000.00
Furniture and fixtures 3,000.00
Drawing supplies expense 506 500.00
Drawing supplies 104 1,000.00
Service Income 401 5,000.00
Cash 101 4,000.00
Drawing supplies 104 500.00
7 Utility expense 502 2,000.00
Accounts payable 201 2,000.00
8 Cash 101 2,000.00
Service income 401 2,000.00
9 Printer 108 10,000.00
Accounts payable 201 10,000.00
10 Cash 101 4,000.00
Service income 401 4,000.00
13 Cash 101 3,500.00
Accounts receivable 102 3,500.00
15 Drawing supplies expense 506 500.00
Accounts payable 201 2,000.00
Drawing supplies 104 500.00
Cash 101 2,000.00
16 Accounts payable 201 5,000.00
Cash 101 5,000.00
19 Cash 101 4,000.00
Miscellaneous expense 503 1,000.00
Service income 401 5,000.00
23 Accounts receivable 102 3,500.00
Service Income 401 3,500.00
24 Cash 101 1,500.00
Accounts receivable 102 1,500.00
27 Notes receivable 103 4,000.00
Service income 401 4,000.00
28 CL Drawing 302 2,000.00
Cash 101 2,000.00
29 Licences and taxes expense 504 2,500.00
Cash 101 2,500.00
30 Cash 101 3,750.00
Telephone expense 505 1,250.00
Service income 401 5,000.00
31 Cash 101 4,000.00
Notes receivable 103 4,000.00
104,400.00 104,400.00