The Ledger

ACCOUNT : Cash ACCOUNT NO.110

Date Explanation J.R Dr Cr Balance
May 3 Catadman Deliver JE-1 92,500.00.00
Service
MAY 7 Service vechicle JE-5 50,000.00
MAY 16 Paid insurance JE-7 4,000.00
MAY 17 Received from JE-8 61,800.00.00
charge
MAY 26 Paidd full JE-9 8,800.00
payment
MAY 29 Paid salaries JE-10 21,000.00
MAY 30 Received service JE-11 39,000.00
performed
MAY 31 Service JE-12 12,500.00
performed
MAY 31 Withdraw cash JE-14 14,500.00
193,300.00 110,800.00
=82,500.00

ACCOUNT : Accounts Receivable ACCOUNT NO.120

Date Explanation J.R Dr Cr Balance
May 5 Service JE-3 100,000.00
rendered
MAY 17 Received JE-8 61,800.00
from charge
MAY 31 Service JE-13 45,000.00
performed
145,000.00 61,800.00
=83,200.00

ACCOUNT : Prepaid Insurance ACCOUNT NO.130

Date Explanation J.R Dr Cr Balance
May 16 Paid JE-7 4,000.00
insurance
=4,000.00
ACCOUNT : Service Vechicle ACCOUNT NO.140
Date Explanation J.R Dr Cr Balance
May 7 Service JE-5 80,000.00
vechicle and
not for the
balance
=80,000.00

ACCOUNT : Office Equipment ACCOUNT NO.150

Date Explanation J.R Dr Cr Balance
May 15 Office JE-6 52,500.00
equipment
=52,500.00

ACCOUNT : Accounts Payable ACCOUNT NO.210

Date Explanation J.R Dr Cr Balance
May 4 Advertisements JE-2 18,500.00
May 6 Purchase JE-4 8,800.00
ofOffice
supplies
MAY 22 Bill received JE-8 8,500.00
MAY 26 Paid full JE-9 8,800.00
payment
8,800.00 35,800.00
=27,000.00

ACCOUNT : Note Payable ACCOUNT NO.220

Date Explanation J.R Dr Cr Balance
MAY 7 Service JE-5 30,000.00
vechicle
 =30,000.00

ACCOUNT : Catadman, Capital ACCOUNT NO.310

Date Explanation J.R Dr Cr Balance
May 3 Catadman, JE-1 92,500.00
Cpaital
Service
May 15 Office JE-6 52,500.00
equipment
=145,000.00

ACCOUNT : Catadman,Withdrawals ACCOUNT NO.320

Date Explanation J.R Dr Cr Balance
May 31 Withdraw JE-15 14,500.00
cash
=14,500.00

ACCOUNT : Delivery Revenues ACCOUNT NO.410

Date Explanation J.R Dr Cr Balance
May 5 Service JE-3 100,000.00
rendered
MAY 30 Received JE-11 39,000.00
services
performed
MAY 31 Service JE-13 45,000.00
performed
=184,000.00

ACCOUNT : Salaries Expense ACCOUNT NO.510

Date Explanation J.R Dr Cr Balance
May 29 Paid salaries JE-10 21,000.00
=21,000.00

ACCOUNT : Gas and oil Expense ACCOUNT NO.1520

Date Explanation J.R Dr Cr Balance
MAY 31 Service JE-12 12,500.00
performed
=12,500.00

ACCOUNT : Repair Expense ACCOUNT NO.530

Date Explanation J.R Dr Cr Balance
May 22 Bill received JE-8 8,500.00
=8,500.00

ACCOUNT : Advertising Expense ACCOUNT NO.540

Date Explanation J.R Dr Cr Balance
May 4 Advertisements JE-2 18,500.00
=18,500.00

ACCOUNT : Supplies Expense ACCOUNT NO.550

Date Explanation J.R Dr Cr Balance
May 6 Purchase of JE-4 8,800.00
Office
Supplies
=8,800.00