Accounts Debit Credit

1 Cash 200,000.00
J. Cruz, Capital 200,000.00

2 Repair Equipment 100,000.00

Accounts Payable 100,000.00

3 Supplies 62,000.00
Cash 62,000.00

4 Accounts Payable 60,000.00

Cash 60,000.00

5 Cash 100,000.00
Loans Payable 100,000.00

6 Cash 25,000.00
Service Income 25,000.00

7 Accounts Receivable 50,000.00

Service Income 50,000.00

8 Rent Expense 10,000.00

Cash 10,000.00

9 Cash 30,000.00
Accounts Receivable 30,000.00

10 Salaries and wages 15,000.00

Cash 15,000.00

11 Cash 2,000.00
Accounts Receivable 4,000.00
Service Income 6,000.00

1
2 Supplies 15,000.00
Cash 5,000.00
Accounts Payable 10,000.00

1
3 Supplies Expense 18,000.00
Cash 18,000.00

1
4 J. Cruz, Drawing 20,000.00
Cash 20,000.00