ACCOUNTS

Cash April 2
Accounts Receivable
Supplies 3
Container
Bicycles 4
Accounts Payable
Fernandez, Capital
Fernandez, Withdrawals
Rental Revenues
Wage Expense
Maintenance Expense
Repair Expense
Concession Fee Expense
Miguel Fernandez won a conssesion to rent out bycicles in the Burnham
Park during the summer. During the month of April, Fernandez complete
the following transactions for his rental business.
TRANSACTIONS
Began business by placing P120,000 in a business checking account April 2

Purchased supplies on account for P1,500.

 GENERAL JOURNAL

ACCOUNTS TITLES P.R. DR. CR.

Cash
Fernandez, Capital