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1、GeneralJournalGENERALJOURNALPage1DATEDESCRIPTIONOFENTRYPOSTREF.DEBITCREDIT20*7July1Cash√27,000CraigMiller,Capital√27,000Ownerinvestedinbusiness1PrepaidRent√4,800Cash√4,800Paid6-monthrentinadvance1Equipment√3,500Cash√3,500Boughtequipment1PrepaidAdverti
2、sing√1,920Cash√1,920Paidoneyearadvertisinginadvance4Supplies√1,450Cash√1,450Purhasedsupplies6Equipment√4,100AccountsPayable√4,100Purchasedequipmentoncredit15SalariesExpense√1,200Cash√1,200Paidsemi-monthsalaries22TelephoneExpense√75Cash√75Paidtelephone
3、bill31Cash√2,400AccountsReceivable√3,855Fees√6,255Performedservices31UtilitiesExpense√160Cash√160PaidutilitiesbillGENERALJOURNALPage2DATEDESCRIPTIONOFENTRYPOSTREF.DEBITCREDIT20*7July31SalariesExpense√1,200Cash√1,200Paidsemi-monthsalariesADJUSTINGENTRI
4、ES31SuppliesExpense√750Supplies√750Recordsuppliedconsumed31RentExpense√800PrepaidRent√800Adjustforexpiredrent31AdvertisingExpense√160PrepaidAdvertising√160Adjustforexpiredadvertisement31DepreciationExpense-Equipment√110Accum.Depr.-Equipment√110Adjustf
5、ordepreciationCLOSINGENTRIES31Fees√6,255IncomeSummary√6,255Tocloserevenueaccount31IncomeSummary√4,455SalariesExpense√2,400TelephoneExpense√75UtilitiesExpense√160SuppliesExpense√750RentExpense√800AdvertisingExpense√160Depr.Expense-Equipment√110Toclosee
6、xpensesaccounts31IncomeSummary√1,800CraigMiller,Capital√1,800TocloseIncomeSummaryaccountGeneralLedgerAccountName:CASHNo.101Page:1DATEEXPLANATIONPOSTREF.DEBITCREDITBALANCE20*7July1OwnerinvestmentJ127,00027,0001PaidrentinadvanceJ14,80022,2001Boughtequip
7、mentJ13,50018,7001Paidad.inadvanceJ11,92016,7804PurshasedsuppliesJ11,45015,33015Paidsemi-monthsalariesJ11,20014,33022PaidtelephonebillJ17514,05531PerformedservicesJ12,40016,45531PaidutilitiesbillJ116016,29515Paidsemi-monthsalariesJ21,20015,095AccountN
8、ame:ACCOUNTSRECEIVABLENo.111Page:2DATEEXPLANATIONPOSTREF.DEBITCREDITBALANCE20*7July31PerformedservicesJ13,8553,855AccountName:SUPPLIESNo.121Page:3DATEEXPLANATIONPOSTREF.DEBITCREDITBALANCE20*7July4PurshasedsuppliesJ11,4501,45031Recordsuppliedco
