JOURNAL

POST
DATE PARTICULARS REF
1 JUNE 1 CASH
2 COMMON STOCK (CAPITAL STOCK)
3 TO RECORD INVESTMENT OF STOCKHOLDERS
4 #
5 2 DELIVERY EQUIPMENT
6 CASH
7 NOTES PAYABLE
8 TO RECORD PURCHASE OF USED VAN FOR DELIVERIES
9 #
10 3 RENT EXPENSE
11 CASH
12 TO RECORD PAYMENT OF OFFICE RENT
13 #
14 5 ACCOUNTS RECEIVABLE
15 SERVICE REVENUE
16 TO RECORD SERVICES RENDERED
17 #
18 9 DIVIDEND
19 CASH
20 TO RECORD CASH DIVIDEND DECLARED AND PAID
21 #
22 12 SUPPLIES
23 ACCOUNTS PAYABLE
24 TO RECORD PURCHASE OF SUPPLIES ON ACCOUNT
25 #
26 15 CASH
27 ACCOUNTS RECEIVABLE
28 TO RECORD CASH RECEIVED FOR THE SERVICES RENDERED ON JUNE 5
29 #
30 17 GAS & OIL EXPENSE
31 ACCOUNTS PAYABLE
32 TO RECORD PURCHASE OF GAS ON ACCOUNT
33 #
34 20 CASH
35 SERVICE REVENUE
36 TO RECORD CASH RECEIVED FOR SERVICES PROVIDED
37 #
38 23 NOTES PAYABLE
39 CASH
40 TO RECORD PAYMENT OF NOTES PAYABLE
41 #
42 26 UTILITIES EXPENSE
43 CASH
44 TO RECORD PAYMENT OF UTILITIES
45 #
46 29 ACCOUNTS PAYABLE
47 CASH
48 TO RECORD CASH PAYMENT FOR GAS PURCHASED ON ACCOUNT
49 #
50 30 SALARIES AND WAGES EXPENSE
51 CASH
52 TO RECORD PAYMENT OF SALARIES
53
54
 PAGE 1

DEBIT CREDIT
10,000.00
10,000.00

14,000.00
12,000.00
2,000.00

500.00
500.00

4,800.00
4,800.00

300.00
300.00

150.00
150.00

1,250.00
1,250.00

100.00
100.00

1,500.00
1,500.00

500.00
500.00
 250.00
250.00

100.00
100.00

1,000.00
1,000.00
 JOURNAL

POST
DATE PARTICULARS REF
1 MAY 1 CASH
2 COMMON STOCK
3 TO RECORD INVESTMENT OF PAULIS
4 #
5 2 RENT EXPENSE
6 CASH
7 TO RECORD PAYMENT OF RENT
8 #
9 3 SUPPLIES
10 ACCOUNTS PAYABLE
11 TO RECORD SUPPLIES PURCHASED
12 #
13 5 ADVERTISING EXPENSE
14 CASH
15 TO RECORD PAYMENT OF ADVERTISEMENT
16 #
17 9 CASH
18 SERVICE REVENUE
19 TO RECORD CASH RECEIVED FOR SERVICES RENDERED
20 #
21 12 DIVIDEND
22 CASH
23 TO RECORD CASH DIVIDENDS PAID
24 #
25 15 ACCOUNTS RECEIVABLE
26 SERVICE REVENUE
27 TO RECORD SERVICES RENDERED ON ACCOUNT
28 #
29 17 SALARIES AND WAGES EXPENSE
30 CASH
31 TO RECORD PAYMENT OF SALARIES
32 #
33 20 ACCOUNTS PAYABLE
34 CASH
35 TO RECORD PAYMENT OF SUPPLIES PURCHASED ON ACCOUNT
36 #
37 23 CASH
38 ACCOUNTS RECEIVABLE
39 TO RECORD CASH RECEIVED FOR SERVICES RENDERED ON ACCOUNT
40 #
41 26 CASH
42 NOTES PAYABLE
43 TO RECORD CASH BORROWED FROM BANK
44 #
45 29 EQUIPMENT
46 ACCOUNTS PAYABLE
47 TO RECORD PURCHASE OF EQUIPMENT ON ACCOUNT
48 #
49 30 UTILITIES EXPENSE
50 CASH
51 TO RECORD PAYMENT OF UTILITIES
52 #
53
54
 PAGE 1

DEBIT CREDIT
8,000.00
8,000.00

800.00
800.00

500.00
500.00

50.00
50.00

3,000.00
3,000.00

700.00
700.00

3,300.00
3,300.00

2,100.00
2,100.00

500.00
500.00

2,000.00
2,000.00
2,300.00
2,300.00

150.00
150.00
 JOURNAL

POST
DATE PARTICULARS REF
1 1 CASH
2 COMMON STOCK
3
4 #
5 RENT EXPENSE
6 CASH
7
8 #
9 EQUIPMENT
10 CASH
11
12 #
13 ADVERTISING EXPENSE
14 ACCOUNTS PAYABLE
15
16 #
17 SUPPLIES
18 CASH
19
20 #
21 CASH
22 ACCOUNTS RECEIVABLE
23 SERVICE REVENUE
24
25 #
26 DIVIDEND
27 CASH
28
29 #
30 ACCOUNTS PAYABLE
31 CASH
32 #
33 SALARIES AND WAGES EXPENSE
34 CASH
35
36 #
37 CASH
38 ACCOUNTS RECEIVABLE
39
40 #
41
42
43
44 #
45
46
47
48 #
49
50
51
52 #
53
54
 PAGE 1

DEBIT CREDIT
10,000.00
10,000.00

400.00
400.00

2,500.00
2,500.00

300.00
300.00

600.00
600.00

2,000.00
6,500.00
8,500.00

200.00
200.00

300.00
300.00

2,200.00
2,200.00

5,700.00
5,700.00
 JOURNAL

POST
DATE PARTICULARS REF
1 APRIL 1 CASH
2 COMMON STOCK
3
4 #
5 4 LAND
6 CASH
7
8 #
9 8 ADVERTISING EXPENSE
10 ACCOUNTS PAYABLE
11
12 #
13 11 SALARIES AND WAGES EXPENSE
14 CASH
15
16 #
17 12 NO ENTRY
18
19
20 #
21 13 PREPAID INSURANCE
22 CASH
23
24 #
25 17 DIVIDEND
26 CASH
27
28 #
29 20 CASH
30 SERVICE REVENUE
31
32 #
33 25 CASH
34 UNEARNED SERVICE REVENUE
35
36 #
37 30 CASH
38 SERVICE REVENUE
39
40 #
41 30 ACCOUNTS PAYABLE
42 CASH
43
44 #
45
46
47
48 #
49
50
51
52 #
53
54
 PAGE 1

DEBIT CREDIT
50,000.00
50,000.00

30,000.00
30,000.00

1,800.00
1,800.00

1,500.00
1,500.00

1,500.00
1,500.00

1,400.00
1,400.00

5,700.00
5,700.00

3,000.00
3,000.00

8,900.00
8,900.00
900.00
900.00