Date Description Debit Credit

1-Jul cash 500000

equipment 100000
to capital 600000
2-Jul rent expense 15000
to cash 15000
4-Jul equipment 12000
to accounts payable 12000
8-Jul cash 32000
to rev 32000
10-Jul accounts receivable 27000
to cash 27000
12-Jul equipment 8000
to cash 8000
15-Jul salary expense 6200
to cash 6200
18-Jul cash 15000
to accounts receivable 15000
25-Jul accounts payable 12000
to cash 12000
28-Jul drawings 500
to cash 500
30-Jul cash 40000
to rev 40000
31-Jul salary expense 700
to cash 700
31-Jul utility expense 5600
to cash 5600
 cash Equipment rent expense
date dr cr date dr cr date
1-Jul 1-Jul 100000 2-Jul
2-Jul 15000 4-Jul 12000 total
8-Jul 32000 12-Jul 8000
10-Jul 27000
12-Jul 8000 Total 120000
15-Jul 6200
18-Jul 15000
25-Jul `12000
28-Jul 500
30-Jul 40000
31-Jul 6300
total 87000 63000

Salary expense accounts receivable accounts payable

Date Dr Cr Date Dr Cr Date
15-Jul 6200 10-Jul 27000 4-Jul
31-Jul 700 18-Jul 15000 25-Jul
Total 6900 Total 27000 Total
 rent expense utilities expense Revenue
dr cr date dr cr Date Dr Cr
15000 31-Jul 5600 8-Jul 32000
15000 Total 5600 30-Jul 40000
Total 72000

Drawings
accounts payable Capital Date dr cr
dr cr Date dr cr 28-Jul 500
12000 1-Jul 600000 Total 500
12000 Total 600000
12000
Accounts Dr Cr
cash 87000 63000
capital 600000
revenue 72000
Account payable 12000 12000
equipment 120000
rent expense 15000
salary expense 6900
utilities expense 5600
accounts receivable 27000 27000
Drawings 500
Total 268400 779600