date account title

MAY
2 CASH
MARINI, CAPITAL

CHECKING ACCOUNT BALANCED RECEIVED 120,000 CASH FROM CUSTOMERS BUT NOT YET DEPOSITED
3 CASH
ACCOUNTS PAYABLE
PURCHASED SUPPLIES ON ACCOUNT WORTH 1,500
4 CASH
ACCOUNTS PAYABLE
NOTES PAYABLE
PURCHASED BICYCLES WORTH 25,000, PAID 12,000 DOWN AND A NOTE PAYABLE AMOUNTING TO 13,000
5 MAINTENANCE EXPENSE
CASH
PAID 29,000 CASH FOR A FURNISHED CONTAINER TO STORE THE BICYCLES AND USE FOR OTHER OPERATIONS
6 CASH
RENTAL REVENUE
RECEIVE 4,700 CASH FOR THE SERVICE RENDERED
8 MAINTENANCE EXPENSE
CASH
PAID 4,000 CASH FOR SHIPPING AND INSTALLATION COST.
9 NO JOURNAL ENTRY
10 WAGES EXPENSE
CASH
PAID A MAINTENANCE PERSON AMOUNTING 750 CASH
13 CASH
RENTAL REVENUE
COLLECTED 5,000 IN CASH FOR RENTALS
16 WAGES EXPENSE
CASH
PAID WAGES AMOUNTING TO 480
17 CASH
ACCOUNTS PAYABLE
PAID SUPPLIES PURCHASED ON MAY 3
18 REPAIR EXPENSE
CASH
PAID 550 FOR REPAIR ON BICYCLES
20 CASH
RENTAL REVENUE
COLLECTED 5,500 IN CASH FOR RENTALS
22 WAGES EXPENSE
CASH
PAID WAGES AMOUNTING TO 480
23 ACCOUNTS RECEIVABLES
CASH
 UNEARNED REVENUE AMOUNTING TO 1,100
25 CONCESSION FEE EXPENSE
CASH
PAID 3,000 FOR THE CONCESSION FEE
27 CASH
RENTAL REVENUES
COLLECTED 4,100 CASH FOR RENTALS IN A WEEK
29 WAGES EXPENSE
CASH
PAID WAGES AMOUNTING TO 480
30 CASH
MARINI, DRAWINGS
TRANSFERRED 5,000 TO A PERSONAL CHECKING ACCOUNT
 debit credit

120,000
L 120,000

ROM CUSTOMERS BUT NOT YET DEPOSITED

1,500
LE 1,500
NT WORTH 1,500
25,000
LE 12,000
13,000
ND A NOTE PAYABLE AMOUNTING TO 13,000
ENSE 29,000
29,000
HE BICYCLES AND USE FOR OTHER OPERATIONS
4,700
E 4,700
RVICE RENDERED
ENSE 4,000
4,000
INSTALLATION COST.
RY
E 750
750
OUNTING 750 CASH
5,000
E 5,000
OR RENTALS
E 480
480
G TO 480
1,500
LE 1,500
ON MAY 3
550
550
BICYCLES
5,500
E 5,500
OR RENTALS
E 480
480
G TO 480
BLES 1,100
1,100
TING TO 1,100
ENSE 3,000
3,000
ESSION FEE
4,100
S 4,100
TALS IN A WEEK
E 480
480
G TO 480
5,000
GS 5,000
CHECKING ACCOUNT