Tako Yaki Catering Service

General Journal
December 31, 2023
Date Account Title & Explanation
December 3 Cash
Catering Fees
To record Catering Fees
5 Cash
Yaki, Equity
To record additional cash investment
8 Accounts Receivable
Cash
Catering Fees
To record half of the invoice for catering service
10 Office Supplies
Accounts Payable
To record purchased of additional office supplies
12 Cash
Accounts Receivable
To record collected cash from charge customer
14 Cash
Unearned Catering Fees
To record received down payment
18 Catering Expense
Cash
To record catering expense
20 Accounts Payable
Cash
To record payments for the amount used
22 Unearned Catering Fees
Catering Fees
To record unearned catering fees
Cash
Catering Fees
To record rendered catering service and payment
27 Salaries Expense
Utilities Expense
Cash
To record payment for expenses
TOTAL
 Debit Credit
75,000.00
75,000.00

150,000.00
150,000.00

40,000.00
40,000.00
80,000.00

16,000.00
16,000.00

13,000.00
13,000.00

60,000.00
60,000.00

150,000.00
150,000.00

16,000.00
16,000.00

60,000.00
60,000.00

70,000.00
70,000.00

70,000.00
8,500.00
78500

768,500.00 768,500.00
 Debit Credit Debit Credit Debit
Cash 473,500.00 473,500.00
Notes Receivable 15,000.00 15,000.00
Accounts Receivable 102,000.00 102,000.00
Interest Receivable 300.00 300.00
Office Supplies 69,000.00 22,000.00 47,000.00
Prepaid Rent 168,000.00 84,000.00 84,000.00
Cooking Equipment 800,000.00 800,000.00
Accumulated Depreciation 148,000.00
Accounts Payable 36,000.00
Allowance for Doubtful Accounts 3,060.00
Unearned Catering Fees 65,000.00 30,000.00
Yaki, Equity 1,000,000.00
Yaki, Withdrawal 100,000.00 100,000.00
Catering Fees 2,195,000.00
Interest Income 300.00
Catering Expense 1,130,000.00 30,000.00 1,100,000.00
Salaries Expense 310,000.00 310,000.00
Utilities Expense 88,500.00 88,500.00
Advertising Expense 40,000.00 40,000.00
Depreciation Expense 148,000.00 148,000.00
Rent Expense 84,000.00 84,000.00
Office Supplies Expense 22,000.00 22,000.00
Doubtful Accounts Expense 3,060.00 3,060.00
Total 3,296,000.00 3,296,000.00 287,360.00 287,360.00 3,417,360.00
Profit
TOTAL
Credit Debit Credit Debit Credit
473,500.00
15,000.00
102,000.00
300.00
47,000.00
84,000.00
800,000.00
148,000.00 148,000.00
36,000.00 36,000.00
3,060.00 3,060.00
35,000.00 35,000.00
1,000,000.00 1,000,000.00
100,000.00
2,195,000.00 2,195,000.00
300.00 300.00
1,100,000.00
310,000.00
88,500.00
40,000.00
148,000.00
84,000.00
22,000.00
3,060.00
3,417,360.00 1,795,560.00 2,195,300.00 1,621,800.00 1,222,060.00
399,740.00 399,740.00
2,195,300.00 2,195,300.00 1,621,800.00 1,621,800.00