DEBIT CREDIT

THE OWNER INVESTED CASH CASH OWNERS CAPITAL

PAID TELEPHONE COMMUNICATION EXPENSE CASH
BORROWED MONEY FROM PNB CASH LOAN PAYABLE
BOUGTH OFFICE TABLES ON CREDIT OFFICE TABLE ACCOUNT PAYABLE
CASH RECEIVED FOR SERVICE RENDERED CASH SERVICE REVENUE
THE OWNER WITHDREW CASH FOR HIS PERSONAL USE OWNER DRAWING CASH
COLLECTED THE RENTAL FOR A TENANT CASH RENTAL INCOME
RECEIVED A PROMISORRY NOTE FOR SERVICE RENDERED NOTE RECEIVABLE SERVICE INCOME
ISSUED A PROMISORRY NOTE FOR COMPUTER BOUGHT COMPUTER NOTE PAYABLE
MORTGAGED THE LAND WITH BANK CASH MORTGAGE PAYABLE
COLLECTED A PROMISSORY NOTE CASH NOTES RECEIVEBABLE
PAID THE ACCOUNT OF SUPPLIER ACCOUNTS PAYABLE CASH
COLLECTED THE ACCOUNT OF A CUSTOMER CASH ACCOUNT RECEIVABLE
PAID ADVERTISEMENT ADVERTISING EXPENSES CASH
ISSUED A PROMISORRY NOTE TO PAY AN ACCOUNT ACCOUNTS PAYABLE NOTE PAYABLE
BOUGHT MACHINERY FOR CASH MACHNERY CASH
THE OWNER INVESTED HIS COMPUTER COMPUTER OWNERS CAPITAL
A CUSTOMER ISSUED A PROMISORRY NOTE TO SETTLE HIS ACCOUNT NOTE PAYABLE ACCOUNT RECEIVABLE
PAID THE SALARIES OF YHE EMPLOYEES NOTES PAYABLE CASH
THE OWNER BROUGHT HOME OFFICE TABLES FOR HIS PERSONAL USE OWNERS CAPITAL CASH
MISCELLANEOUS EXPENSES PAID MISCELLANEOUS EXPENSES CASH
PAID A PROMISORRY NOTE NOTES PAYABLE CASH
BOUGHT OFFICE SUPPLIES FOR CASH OFFICE SUPPLIES CASH
BILLED A CUSTOMER FOR SERVICE RENDERED ACCOUNTS RECEIVABLE SERVICE REVENUE
PAID INTEREST ON THE LOAN INTEREST EXPENSES CASH
COLLECTED THE INTEREST ON THE NOTE REVEIVABLE CASH INTEREST INCOME
BOUGHT NEWSPAPER FOR CASH OFFICE SUPPLIES CASH
PAID THE SERVICES OF A LAWYER LEGAL EXPENSES CASH
MISCELLANEOUS INCOME RECEIVED CASH MISCELLANEOUS INCOME
PAID THE MUNICIPAL LINCE AND PERMIT LICSENSE AND PERMIT EXPENSES CASH