GENERAL JOURNAL

DATE ACCOUNT TITLE REF DEBIT CREDIT

SEPT 1 Cash 1,500,000
Mike, Capital 1,500,000
3 Service Vehicle 600,000
Cash 200,000
Note Payables 400,000
4 Ulitility Expence 1,600
Cash 1,600
5 Prerpaid Insurance 12,000
Cash 12,000
6 Computer Equipment 10,000
Cash 10,000
10 Mike, Withdrawals 15,000
Cash 15,000
11 Office Supplies 2,500
Account Payables 2,500
15 Cash 135,000
Service Revenue 135,000
18 Charitable Expence 10,000
Cash 10,000
25 Rent Expance 15,000
Cash 15,000
Notes Payable 11,000
Cash 11,000
30 Salaries Expence 12,000
Cash 12,000

2,324,100 2,324,100
2,026,500
297,600
 DEBIT CREDIT
assets A L liabilities
withdrawals W E equities
expenses E R revenue

297,600

297,600
11,000
286,600
 FM Group of Company
Trial Balance
September 30, 2021

Account Titles Debit Credit

Cash 1,348,400
Office Supplies 2,500
Prepaid Insurance 12,000
Service Vehicle 600,000
Computer Equipment 10,000
Accounts Payable 2,500
Notes Payable 389,000
Cruz, Capital 1,500,000
Cruz Withdrawals 15,000
Service Revenue 135,000
Utilities Expence 1,600
Charitable Expence 10,000
Rent Expence 15,000
Salaries Expence 12,000
Total ₱2,026,500.00 ₱2,026,500.00
Assets
Liabilities
Equity
Drawings
Revenues
Expences