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General Journal GENERAL JOURNAL Page 1 DATE DESCRIPTION OF ENTRY POST REF. DEBIT CREDIT 20*7 July 1 Cash √ 27,000 Craig Miller, Capital √ 27,000 Owner invested in business 1 Prepaid Rent √ 4,800 Cash √ 4,800 Paid 6-month rent in advance 1 Equipment √ 3,500 Cash √ 3,500 Bought equipment 1 Prepaid Advertising √ 1,920 Cash √ 1,920 Paid one year advertising in advance 4 Supplies √ 1,450 Cash √ 1,450 Purhased supplies 6 Equipment √ 4,100 Accounts Payable √ 4,100 Purchased equipment on credit 15 Salaries Expense √ 1,200 Cash √ 1,200 Paid semi-month salaries 22 Telephone Expense √ 75 Cash √ 75 Paid telephone bill 31 Cash √ 2,400 Accounts Receivable √ 3,855 Fees √ 6,255 Performed services 31 Utilities Expense √ 160 Cash √ 160 Paid utilities bill GENERAL JOURNAL Page 2 DATE DESCRIPTION OF ENTRY POST REF. DEBIT CREDIT 20*7 July 31 Salaries Expense √ 1,200 Cash √ 1,200 Paid semi-month salaries ADJUSTING ENTRIES 31 Supplies Expense √ 750 Supplies √ 750 Record supplied consumed 31 Rent Expense √ 800 Prepaid Rent √ 800 Adjust for expired rent 31 Advertising Expense √ 160 Prepaid Advertising √ 160 Adjust for expired advertisement 31 Depreciation Expense-Equipment √ 110 Accum. Depr.-Equipment √ 110 Adjust for depreciation CLOSING ENTRIES 31 Fees √ 6,255 Income Summary √ 6,255 To close revenue account 31 Income Summary √ 4,455 Salaries Expense √ 2,400 Telephone Expense √ 75 Utilities Expense √ 160 Supplies Expense √ 750 Rent Expense √ 800 Advertising Expense √ 160 Depr. Expense-Equipment √ 110 To close expenses accounts 31 Income Summary √ 1,800 Craig Miller, Capital √ 1,800 To close Income Summary account General Ledger Account Name: CASH No.101 Page: 1 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 1 Owner investment J1 27,000 27,000 1 Paid rent in advance J1 4,800 22,200 1 Bought equipment J1 3,500 18,700 1 Paid ad. in advance J1 1,920 16,780 4 Purshased supplies J1 1,450 15,330 15 Paid semi-month salaries J1 1,200 14,330 22 Paid telephone bill J1 75 14,055 31 Performed services J1 2,400 16,455 31 Paid utilities bill J1 160 16,295 15 Paid semi-month salaries J2 1,200 15,095 Account Name: ACCOUNTS RECEIVABLE No.111 Page: 2 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Performed services J1 3,855 3,855 Account Name: SUPPLIES No.121 Page: 3 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 4 Purshased supplies J1 1,450 1,450 31 Record supplied consumed J2 750 700 Account Name: PREPAID RENT No.131 Page: 4 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 1 Paid rent in advance J1 4,800 4,800 31 Adjust for expired rent J2 800 4,000 Account Name: PREPAID ADVERTISING No.134 Page: 5 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 1 Paid ad. in advance J1 1,920 1,920 31 Adjust for expired ad. J2 160 1,760 Account Name: EQUIPMENT No.141 Page: 6 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 1 Bought equipment J1 3,500 3,500 6 Purchased equip. on credit 4,100 7,600 Account Name: ACCUM. DEPRE.-EQUIPMENT No.142 Page: 7 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Adjust for depreciation J2 110 110 Account Name: ACCOUNTS PAYABLE No.202 Page: 8 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 6 Purchased equip. on credit J1 4,100 4,100 Account Name: CRAIG MILLER, CAPITAL No.301 Page: 9 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 1 Owner investment J1 27,000 27,000 31 To close Income Summary J2 1,800 28,800 Account Name: INCOME SUMMARY No.399 Page: 10 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 To close revenue account J2 6,255 6,255 31 To close expenses account J2 4,455 1,800 31 To close Income Summary J2 1,800 0 Account Name: FEES No.401 Page: 11 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Performed services J1 6,255 6,255 31 To close revenue account J2 6,255 0 Account Name: SALARIES EXPENSE No.511 Page: 12 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 15 Paid semi-month salaries J1 1,200 1,200 31 Paid semi-month salaries J2 1,200 2,400 31 To close expenses account J2 2,400 0 Account Name: UTILITIES EXPENSE No.514 Page: 13 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Paid utilities bill J1 160 160 31 To close expenses account J2 160 0 Account Name: TELEPHONE EXPENSE No.517 Page: 14 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 22 Paid telephone bill J1 75 75 31 To close expenses account J2 75 0 Account Name: SUPPLIES EXPENSE No.520 Page: 15 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Record supplied consumed J2 750 750 31 To close expenses account J2 750 0 Account Name: RENT EXPENSE No.523 Page: 16 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Adjust for expired rent J2 800 800 31 To close expenses account J2 800 0 Account Name: ADVERTISING EXPENSE No.526 Page: 17 DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE 20*7 July 31 Adjust for expired ad. J2 160 160 31 To close expenses account J2 160 0

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