Date Account Titles and Explanation PR  

Debit   Credit
 Oct 1   Cash     P 200,000     
      David, Capital         P 200,000 
      To record investment to account          
               
   2  Rent expense     25,000     
      Cash         25,000 
     To record payment of rent          
               
  5   Vehicle     115,000     
      Cash         25,000 
      Notes Payable         90,000 
  To record purchased vehicle
    and partial payment          
               
   8  Equipment     60,000     
      Account payable         60,0009,00 
  To record purchased office and
    drafting equipment on account          
               
   10  Supplies     9,000    
      Cash         9,000 
      To record payment on supplies          
               
   14 Insurance expense     10,500     
      Cash         10,500 
  To record payment on
    insurance          
               
   15 Cash      31,000     
      Service revenue         31,000 
      To record service rendered          
               
  18  Repair expense      1,500     
      Cash         1,500 
      To record payment on repair          
               
   20 Accounts Payable      30,000     
      Cash         30,000 
      To record payment on account          
   21 Utilities expense      6,000     
      Cash         6,000 
      To record payment on gasoline          
               
  22  Notes payable      4,000     
      Cash         4,000 
To record payment on notes
    payable          
               
   24 Accounts receivable      3,100     
      Cash         3,100 
  To record payment of received
    invoice          
               
   26  Accounts receivable     41,500     
      Service revenue         41,500 
  To record service rendered on
    customer’s account          

28 Salaries expense 12,500

Cash 12,500
To record payment on salary

30 Utilities expense 2,800

Accounts payable 2,800
To record received bills

31 David, Drawings 8,000

Cash 8,000
To record owner’s withdrawal