DATE ACCOUNT TITLE AND EXPLINATIONS P.

R DEBIT CREDIT
2022
JAN 03 CASH 101 315,000
CONSULTING REVENUE 401 315,000
RECEIVED PAYMENT FROM SERVICE
RENDERED

09 BONDS PAYABLE 207 65,000

INTEREST PAYABLE 204 6,500
CASH 101 71,500
PAID FOR BONDS AND INTEREST PAYABLE

15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

31 SALARIES EXPENSE 508 25,000

CASH 101 25,000
PAID FOR SALARIES

FEB 04 ADVERTISING EXPENSE 502 18,000

CASH 101 18,000
PAID FOR ADVERTISING

15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

21 ACCOUNT RECEIVABLE 102 249,000

CONSULTING REVENUES 401 249,000
RECEIVED PAYMENT FROM SERVICE
RENDERED

28 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

MAR 07 EQUIPMENT 110 40,000

ACCOUNTS PAYABLE 201 20,000
NOTES PAYABLE 202 20,000
PURCHASE OF EQUIPMENT

/ FURNITURE AND FIXTURES 109 77,000

ACCOUNTS PAYABLE 201 38,500
NOTES PAYABLE 202 38,500
PURCHASE OF FURNITURE
 11 CASH 101 75,000
NOTES RECEIVABLE 103 107,000
CONSULTING REVENUES 401 182,000
RECEIVED PAYMENT FROM
SERVICE RENDERED

15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

31 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

/ OTHER NON-CURRENT PAYABLE 209 12,000

CASH 101 12,000
PAID FOR OTHER NON-CURRENT
PAYABLE

APR 07 CASH 101 175,000

ACCOUNT RECEIVABLE 102 75,000
CONSULTING REVENUE 401 250,000
RECEIVED PAYMENT FROM SERVICE
RENDERED

15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

19 OFFICE SUPPLIES 104 30,000

CASH 101 30,000
PURCHASE OF OFFICE SUPPLIES

30 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

MAY 01 CASH 101 320,000

CONSULTING REVENUE 401 320,000
RECEIVED CASH FROM SERVICE
RENDERED

02 CASH 101 380,000

OFFICE SUPPLIES 104 40,000
WHATZONS, CAPITAL 301 420,000
 INVESTED ASSETS TO THE BUSINESS
15 RENT EXPENSE 508 5,000
CASH 101 5,000
PAID FOR RENT

16 MISCELLANEOUS EXPENSE 510 4,000

CASH 101 4,000
PAID FOR MISCELLANEOUS EXPENSE

/ INSTALLATION EXPENSE 509 21,400

CASH 101 21,400
PAID FOR INSTALLATION FEES

31 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

JUNE 15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

30 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

JULY 15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

17 OFFICE SUPPLIES 104 35,000

ACCOUNT PAYABLE 201 35,000
PURCHASE OF OFFICE SUPPLIES

31 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES EXPENSE

AUG 15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

19 ACCOUNTS RECEIVABLE 102 215,000

CONSULTING REVENUE 401 215,000
RECEIVED PAYMENT ON ACCOUNT
FOR SERVICE RENDERED
 22 WHATZONS, DRAWINGS 302 100,000
CASH 101 100,000
WITHDRAWAL OF CASH

31 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

SEPT 15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR SALARIES

30 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

OCT 03 CASH 101 184,200

ACCOUNTS RECEIVABLE 102 124,000
NOTES RECEIVABLE 103 60,200
COLLECTED CASH FROM RECEIVABLE
ACCOUNTS

15 RENT EXPENSE 508 5,000

CASH 101 5,000
PAID FOR RENT

31 SALARIES EXPENSE 501 25,000

CASH 101 25,000
PAID FOR SALARIES

NOV 01 EQUIPMENT 110 50,000

BUILDING 107 300,000
LAND 106 150,000
CASH
NOTES PAYABLE, LONG TERM