Example for making journal, ledger and Trial balance

Sep1: J. snow the owner invested $80000 cash in the business.

Sep5: j. snow purchased land on cash at a cost of $52000.
Sep7: j. snow purchased building from MTA the purchased price was 3600made a
600 cash down payment and issued a note payable and issued a non –interest
bearing note payable for the remaining 30,000
Sep 10: J. snow purchased tools and equipment on account from snap on tools
crop the purchased price was 13,800 due in 60 days
Sep 15: j. snow found that it had purchased more tools then it needed on sep 15 it
sold the excess tool on account A. TOWING at a price of $18000 the tool were
sold at a price equal to their cost so there was no gain and loss.
Sep 18: J. snow received $600 of account receivable from A. towing
Sep 20: j. snow makes a $6800payment of its account payable to snap on tool
crop.