DATE ACCOUNT TITLE & EXPLANATION P.

R DEBIT CREDIT
Jan-03 CASH 110 100,000
HALA BIRADA, CAPITAL 310 100,000
INITIAL INVESTMENT BY THE OWNER

5 CASH 110 19,000

SERVICE REVENUE 410 19,000
RENDERED SERVICE ON CASH

7 RENT EXPENSE 530 6,200

CASH 110 6,200
PAID RENT FOR THE MONTH

9 ACCOUNT RECEIVABLE 120 6,000

SERVICE REVENUE 410 6,000
RENDERED SERVICE ON ACCOUNT

13 CASH 110 15,000

UNEARNED REVENUE 420 15,000
BILLED SERVICE REVENUE

18 EQUIPMENT 170 4,800

ACCOUNT PAYABLE 220 4,800
PURCHASED EQUIPMENT ON ACCOUNT

20 SUPPLIES 130 5,000

CASH 110 5,000
PURCHASED SUPPLIES FOR CASH

22 UTILITIES EXPENSE 530 1,000

CASH 110 1,000
RECEIVED AND PAID ELECTRICITY BILL

25 SALARIES EXPENSE 510 5,000

CASH 110 5,000
PAID EMPLOYEES SALARIES

28 CASH 110 10,000

SERVICE REVENUE 410 10,000
RENDERED SERVICE ON ACCOUNT

31 HALA BIRADA, WIDTHRAWALS 320 5,000

CASH 110 5,000
OWNER WIDTHREW CASH FOR PERSONAL USE