Account Cash Account No.

11
Balance
Date Item Post Ref Debit Credit
Debit
2019 a Investment 1 $40,000 $40,000
January b Paid rent and equipment expenses 1 $6,000 $34,000
d Paid creditor on account 1 $1,750 $32,250
e Received cash from customer 1 $18,250 $50,500
f Paid automobile and misc expense 1 $2,300 $48,200
g Paid office salaries 1 $5,000 $43,200
i Withdrew cash 1 $2,000 $41,200

Account Supplies Account No. 14

Balance
Date Item Post Ref Debit Credit
Debit
2019 c Purchase supplies on account 1 $3,200 $3,200
January h Supplies used 1 $1,400 $1,800

Account Accounts Payable Account No. 21

Date Item Post Ref Debit Credit
Debit
2019 c Purchased supplies on account 1 $3,200
January d Paid creditor on account 1 $1,750

Account Sharon Matthews, Capital Account No. 31

Balance
Date Item Post Ref Debit Credit
Debit
2019 January a Investment 1 $40,000

Account Sharon Matthews, Drawing Account No. 32

Balance
Date Item Post Ref Debit Credit
Debit
2019 January i Withdrawal for personal use 1 $2,000 $2,000

Account Fees Earned Account No. 41

Balance
Date Item Post Ref Debit Credit
Debit
2019 January e Received cash from customer 1 $18,250

Account Salaries Expense Account No. 51

Balance
Date Item Post Ref Debit Credit
Debit
2019 January g Paid office salaries 1 $5,000 $5,000

Account Supplies Expense Account No. 52

Balance
Date Item Post Ref Debit Credit
 Date Item Post Ref Debit Credit
Debit
2019 January h Supplies used 1 $1,400 $1,400

Account Rent Expense Account No. 53

Balance
Date Item Post Ref Debit Credit
Debit
2019 January b Paid rent expense 1 $6,000 $6,000

Account Automobile Expense Account No. 55

Balance
Date Item Post Ref Debit Credit
Debit
2019 January f Paid automobile expense 1 $1,880 $1,880

Account Automobile Expense Account No. 55

Balance
Date Item Post Ref Debit Credit
Debit
2019 January f Paid misc expense 1 $420 $420
Account No. 11
Balance
Credit

Account No. 14
Balance
Credit

Account No. 21

Credit
$3,200
$1,450

Account No. 31
Balance
Credit
$40,000

Account No. 32
Balance
Credit

Account No. 41
Balance
Credit
$18,250

Account No. 51
Balance
Credit

Account No. 52
Balance
 Credit

Account No. 53
Balance
Credit

Account No. 55
Balance
Credit

Account No. 55
Balance
Credit