Journal entry book

Date Account title Dr Cr

1-Mar cash 20,000
owner capital 20,000
3-Mar Purchased land 12,000
Purchased Shed 2,000
Purchased Equipment 1,000
Cash 15,000
5-Mar Advertising Expense 900
Cash 900
6-Mar Prepaid Insuance 600
Cash 600
10-Mar Equapment 1,050
Account payable 1,050
18-Mar Case 1,100
Service Revenue 1,100
19-Mar Cash 1,500
Unearned Service Revenue 1,500
25-Mar Owner Withdrawals 800
Cash 800
30-Mar Salary expense 250
cash 250
30-Mar Account payable 1,050
cash 1,050
31-Mar Cash 2,700
Service Revenue 2,700
Total 44,950 44,950