Data

Account Name Sum of Credit Sum of Debit

Accounts Receivable 24,000 46,200
Accumulated Depreciation 1,000
Allowance for Doubtful Accounts 6,000
Bad Debt Expense 6,000
Building 32,000
Cash 90,372 134,600
Common Stock 50,000
Computer Supplies 800
Depreciation Expense 1,000
Equipment 19,300
Insurance Expense 1,400
Misc. Expense 175
Notes Payable 31,300 4,000
Payroll Tax Expense 4,400
Prepaid Insurance 200
Rent Expense 7,000
Repairs Expense 7,000
Salaries Expense 20,800
Service Revenue 94,800
Supplies 255 400
Supplies Expense 255
Training Expense 1,800
Travel Expense 7,897
Utilities Expense 2,900
Total Result 297,927 297,927
Date JE# Account Name Debit Credit Entered Approved
1/3/2022 1 Cash 50,000 VR AC
1/3/2022 1 Common Stock 50,000 VR AC
1/3/2022 2 Travel Expense 250 VR AC
1/3/2022 2 Cash 250 VR AC
1/3/2022 3 Building 32,000 VR AC
1/3/2022 3 Cash 32,000 VR AC
1/5/2022 4 Utilities Expense 1,600 VR AC
1/5/2022 4 Cash 1,600 VR AC
1/6/2022 5 Equipment 19,300 VR AC
1/6/2022 5 Notes Payable 19,300 VR AC
1/7/2022 6 Salaries Expense 5,200 VR AC
1/7/2022 6 Cash 5,200 VR AC
1/7/2022 7 Payroll Tax Expense 1,100 VR AC
1/7/2022 7 Cash 1,100 VR AC
1/8/2022 8 Accounts Receivable 10,000 VR AC
1/8/2022 8 Service Revenue 10,000 VR AC
1/8/2022 9 Cash 12,000 VR AC
1/8/2022 9 Notes Payable 12,000 VR AC
1/9/2022 10 Repairs Expense 7,000 VR AC
1/9/2022 10 Cash 7,000 VR AC
1/9/2022 11 Accounts Receivable 20,000 VR DH
1/9/2022 11 Service Revenue 20,000 VR DH
1/9/2022 12 Cash 10,000 VR DH
1/9/2022 12 Accounts Receivable 10,000 VR DH
1/10/2022 13 Utilities Expense 1,300 MW DH
1/10/2022 13 Cash 1,300 MW DH
1/10/2022 14 Rent Expense 7,000 MW DH
1/10/2022 14 Cash 7,000 MW DH
1/11/2022 15 Notes Payable 1,000 MW DH
1/11/2022 15 Cash 1,000 MW DH
1/11/2022 16 Accounts Receivable 15,000 MW DH
1/11/2022 16 Service Revenue 15,000 MW DH
1/12/2022 17 Notes Payable 3,000 MW DH
1/12/2022 17 Cash 3,000 MW DH
1/13/2022 18 Supplies 400 MW DH
1/13/2022 18 Computer Supplies 600 MW DH
1/13/2022 18 Cash 1,000 MW DH
1/14/2022 19 Salaries Expense 5,200 MW DH
1/14/2022 19 Cash 5,200 MW DH
1/14/2022 20 Payroll Tax Expense 1,100 MW DH
1/14/2022 20 Cash 1,100 MW DH
1/15/2022 21 Travel Expense 2,025 VR DH
1/15/2022 21 Cash 2,025 VR DH
1/15/2022 22 Insurance Expense 1,200 VR DH
1/15/2022 22 Cash 1,200 VR DH
1/16/2022 23 Cash 23,000 VR DH
1/16/2022 23 Service Revenue 23,000 VR DH
1/16/2022 24 Training Expense 500 VR DH
1/16/2022 24 Cash 500 VR DH
1/16/2022 25 Misc. Expense 50 VR DH
1/16/2022 25 Cash 50 VR DH
1/16/2022 26 Travel Expense 200 VR DH
1/16/2022 26 Cash 200 VR DH
1/17/2022 27 Travel Expense 2,025 MW DH
1/17/2022 27 Cash 2,025 MW DH
1/17/2022 28 Travel Expense 250 VR AC
1/17/2022 28 Cash 250 VR AC
1/19/2022 29 Cash 2,000 VR AC
1/19/2022 29 Accounts Receivable 2,000 VR AC
1/21/2022 30 Salaries Expense 5,200 MW AC
1/21/2022 30 Cash 5,200 MW AC
1/21/2022 31 Payroll Tax Expense 1,100 MW AC
1/21/2022 31 Cash 1,100 MW AC
1/22/2022 32 Accounts Receivable 1,200 MW AC
1/22/2022 32 Service Revenue 1,200 MW AC
1/22/2022 33 Cash 2,400 MW AC
1/22/2022 33 Service Revenue 2,400 MW AC
1/22/2022 34 Travel Expense 272 MW AC
1/22/2022 34 Cash 272 MW AC
1/23/2022 35 Training Expense 500 VR VR
1/23/2022 35 Cash 500 VR VR
1/23/2022 36 Misc. Expense 125 VR AC
1/23/2022 36 Cash 125 VR AC
1/23/2022 37 Travel Expense 350 VR AC
1/23/2022 37 Cash 350 VR AC
1/23/2022 38 Travel Expense 2,025 VR AC
1/23/2022 38 Cash 2,025 VR AC
1/23/2022 39 Travel Expense 250 VR AC
1/23/2022 39 Cash 250 VR AC
1/24/2022 40 Training Expense 400 MW AC
1/24/2022 40 Cash 400 MW AC
1/24/2022 41 Cash 2,200 MW AC
1/24/2022 41 Service Revenue 2,200 MW AC
1/24/2022 42 Travel Expense 250 MW AC
1/24/2022 42 Cash 250 MW AC
1/25/2022 43 Cash 12,000 MW AC
1/25/2022 43 Accounts Receivable 12,000 MW AC
1/25/2022 44 Computer Supplies 200 MW AC
1/25/2022 44 Cash 200 MW AC
1/25/2022 45 Supplies Expense 255 MW AC
1/25/2022 45 Supplies 255 MW AC
1/28/2022 46 Salaries Expense 5,200 MW AC
1/28/2022 46 Cash 5,200 MW AC
1/28/2022 47 Payroll Tax Expense 1,100 MW AC
1/28/2022 47 Cash 1,100 MW AC
1/29/2022 48 Bad Debt Expense 6,000 VR AC
1/29/2022 48 Allowance for Doubtful Accounts 6,000 VR AC
1/29/2022 49 Depreciation Expense 1,000 VR AC
1/29/2022 49 Accumulated Depreciation 1,000 VR AC
1/29/2022 50 Training Expense 400 VR AC
1/29/2022 50 Cash 400 VR AC
1/30/2022 51 Insurance Expense 200 VR AC
1/30/2022 51 Prepaid Insurance 200 VR AC
1/31/2022 52 Cash 21,000 VR DH
1/31/2022 52 Service Revenue 21,000 VR DH