Julia Dumars, Inc.

General Journal
31 May 2019
Date Description Debit Credit
2023 1 Cash $20,000
May Common Stock $20,000
2 Salaries and Wages Expense $2,000
Cash $2,000
3 Supplies $1,500
Accounts Payable $1,500
7 Rent Expense $900
Cash $900
11 Accounts Receivable $2,800
Service Revenue $2,800
12 Cash $3,500
Unearned Service Revenue $3,500
17 Cash $1,200
Service Revenue $1,200
31 Salaries and Wages Expense $2,000
Cash $2,000
31 Accounts Payable $600
Cash $600
TOTAL $34,500 $34,500
 Julia Dumars, Inc.
Trial Balance
31 May 2019
Acc. No. Description Debit Credit
101 Cash $19,200
112 Accounts Receivable $2,800
126 Supplies $1,500
201 Accounts Payable $900
209 Unearned Service Revenue $3,500
311 Common Stock $20,000
400 Service Revenue $4,000
726 Salaries and Wages Expense $4,000
729 Rent Expense $900
TOTAL $28,400 $28,400