Step 1

1-Apr Cash Mr. A, Capital

100000 100000
Increase Increase
Debit Credit

5-Apr Cash Prepaid Supplies

5000 5000
Decrease Increase
Credit Debit

12-Apr Office Equipment Accounts Payable

20000 20000
Increase Increase
Debit Credit

16-Apr Cash Service Income

50000 50000
Increase Increase
Debit Credit

18-Apr Furnitures and Fixtures Cash Accounts Payable

15000 5000 10000
Increase Decrease Increase
Debit Credit Credit

19-Apr Service Income Accounts Receivable

38000 38000
Increase Increase
Credit Debit

21-Apr Rent Expense Cash

10000 10000
Increase Decrease
Debit Credit

22-Apr Mr. A, Drawings Cash

5000 5000
Increase Decrease
Debit Credit

25-Apr Cash Accounts Payable

 20000 20000
Decrease Decrease
Credit Debit

28-Apr Cash Accounts Receivable

8000 8000
Increase Decrease
Debit Credit

30-Apr Utilities Expense Cash

5500 5500
Increase Decrease
Debit Credit
Step 2
GENERAL JOURNAL
Date Particulars REF Debit
1-Apr Cash 111 100,000.00
Mr. A, Capital 311
Investment of owner
#

5 Prepaid Supplies 113 5,000.00

Cash 111
Purchase of office supplies
#

12 Office Equipment 121 20,000.00

Accounts Payable 211
Purchase of Office Equipment on account
#

16 Cash 111 50,000.00

Service Income 411
Received cash for legal services
#

18 Furnitures and Fixtures 122 15,000.00

Cash 111
Accounts Payable 211
Purchase of furniture set, terms: 5,000DP
#

19 Accounts Receivable 112 38,000.00

Service Income 411
Performed legal services on account
#

21 Rent Expense 511 10,000.00

Cash 111
Payment of rent
#

22 Mr. A, Drawings 312 5,000.00

Cash 111
Withdrawal for personal use
#
25 Accounts Payable 211 20,000.00
Cash 111
Payment to B Company
#

28 Cash 111 8,000.00

Accounts Receivable 112
Cash received for partial payment of Mr. E
#

30 Utilities Expense 512 5,500.00

Cash 111
Payment of utilities
#
 Step 3
GJ1
Credit Cash
Date Particulars REF
100,000.00 1-Apr Investment of owner GJ1
16 Received cash for legal services GJ1
28 Cash received for partial payment of Mr. E GJ1

5,000.00
Total

30-Apr Ending Balance

20,000.00
Accounts Receivable
Date Particulars REF
19-Apr Performed legal services on account GJ1
Total
50,000.00
30-Apr Ending Balance

Prepaid Supplies
5,000.00 Date Particulars REF
10,000.00 5-Apr Purchase of office supplies GJ1
30-Apr Ending Balance

38,000.00

10,000.00

5,000.00
20,000.00

8,000.00

5,500.00
 Cash No. 111
Debit Date Particulars REF Credit
100000 5-Apr Purchase of office supplies GJ1 5000
50000 18 Purchase of furniture set, terms: 5,000DP GJ1 5000
8000 21 Payment of rent GJ1 10000
22 Withdrawal for personal use GJ1 5000
25 Payment to B Company GJ1 20000
30 Payment of utilities GJ1 5500
158000 Total 50500
-50500
₱ 107,500.00

Accounts Receivable No. 112

Debit Date Particulars REF Credit
38000 28-Apr Cash received for partial payment of Mr. E GJ1 8000
38000 Total 8000
-8000
₱ 30,000.00

Prepaid Supplies No. 113

Debit Date Particulars REF Credit
5000
₱ 5,000.00