a) Buatlah jurnal dan posting transaksi pada bulan Juli.

Gunakan halaman J1 untuk jurnal dan

bentuk kolom 3 akun.

General Journal

Date Account Title and Explanation Ref. Debit Credit

July 1 Cash 101 20.000
Share Capital-Ordinary 311 20.000
1 Equipment 157 12.000
Cash 101 4.000
Accounts Payable 201 8.000
3 Supplies 126 2.000
Accounts Payable 201 2.000
5 Prepaid Insurance 130 3.600
Cash 101 3.600
12 Accounts Receivable 112 5.900
Service Revenue 400 5.900
18 Accounts Payable 201 2.900
Cash 101 2.900
20 Salaries and Wages Expense 726 4.500
Cash 101 4.500
21 Cash 101 4.400
Accounts Receivable 112 4.400
25 Accounts Receivable 112 9.400
Service Revenue 400 9.400
31 Gasoline Expense 633 400
Cash 101 400
31 Dividends 332 1.200
Cash 101 1.200