P3-5A

OB Journal entries/ Post to ledger

No Accounts Dr Cr Dr

1 Cash 2400
2 Accounts Receivable 4250

3 Supplies 1800

4 Equipment 12000
Accumulated
5 2000
Depreciation Equip
6 Account Payable 2600
Unearned Service
7 1200
Revenue (liab)
8 SnW Payable 700
9 Owner Capital 13950
10
11
12
13
14
15
16
17
18
19
20
21
20450 20450

Tr1 SnW payable dec Equity dec Dr SnW Payable

SnW expense Inc Dr SnW Expense
Cash dec Cr Cash

Tr2 Cash inc Dr Cash

Acc rec dec Cr AR

urnal entries/ Post to ledger TB Adjusting entries
Cr Dr Cr Dr

700
1000
1700

Kì này khách hàng trả tiền --> Acc rec giảm --

3620
> Cash inc
3620
ntries Adjusting TB
Cr Dr Cr

700$ của
Octorber
--> 1000$
8-Nov
là của
tháng 11
-->