cash

date dt rm date ct rm
jul jul
1 balance b/b 5000
7 sales 2000
12 sales 3500
27 rental expense 900
electric and water expense 300
telephone expense 350
31 balance b/b 8950

bank
date dt rm date ct rm
jul jul
1 balance b/b 15000
9 creditors 1500
15 withdraw 1000
25 salary expense 2000
29 debtors 7000

31 balance b/b 17500

motor vehicles
date dt rm date ct rm
jul jul
1 balance b/b 40000
2 capital 20000

31 balance b/b 60000

debtors
date dt rm date ct rm
jul jul
1 balance b/b 7000 29 bank 7000

31 balance b/b 0

creditors
date dt rm date ct rm
jul jul
1 balance b/b 4500
4 purchase 3000
9 bank 1500

31 balance b/b 6000

purchase
date dt rm date ct rm
jul jul
4 creditors 3000

31 balance b/b 3000

sales
date dt rm date ct rm
jul jul
7 cash 2000
12 cash 3500

31 balance b/b 5500

withdraw
date dt rm date ct rm
jul jul
15 bank 1000

31 balance b/b 1000

salary expense
date dt rm date ct rm
jul jul
25 bank 2000
 31 balance b/b 2000

rental expense
date dt rm date ct rm
jul jul
27 cash 900

31 balance b/b 900

electric and water expense

date dt rm date ct rm
jul jul
27 cash 300

31 balance b/b 300

telephone expense
date dt rm date ct rm
jul jul
27 cash 350

31 balance b/b 350

 capital
date dt rm date ct rm
jul jul
2 motor vehicles 20000

31 balance b/b 20000