Summary Accounting Journal Entry

Journal Entries

DATE
2022 PARTICULARS DEBIT CREDIT
FEB 2 CASH 30,000
SEWING EQUIPMENT 18,000
FURNITURE AND FIXTURES 15,000
SHOP TOOLS 7,500
UNUSED SUPPLIES 2,500
TRAYNOR, CAPITAL 73,000

3 PREPAID RENT 18,000
CASH 18,000

5 SHOP TOOLS 2,500
UNUSED SUPPLIES 1,800
CASH 4,300

6 SEWING EQUIPMENT 6,000
ACCOUNTS PAYABLE 6,000

8 CASH 15,000
TRAYNOR, CAPITAL 15,000

9 ACCOUNTS RECEIVABLE 5,000
SERVICE INCOME 5,000

10 SALARIES EXPENSE 3,600
CASH 3,600

11 CASH 15,500
SERVICE INCOME 15,500

12 CASH 5,000
ACCOUNTS RECEIVABLE 5,000

14 UTILITIES EXPENSE 2,700
CASH 2,700

14 PERMITS AND LICENSES 550
CASH 550

16 UNUSED SUPPLIES 1,500
CASH 1,500

, 17 SALARIES EXPENSE 3,600
CASH 3,600

18 CASH 13,500
SERVICE INCOME 13,500

19 ACCOUNTS RECEIVABLE 2,300
SERVICE INCOME 2,300

20 REPAIRS AND MAINTENANCE 540
CASH 540

22 CASH 2,300
ACCOUNTS RECEIVABLE 2,300

22 CASH 18,000
SERVICE INCOME 18,000

24 SALARIES EXPENSE 3,600
CASH 3,600

25 CASH 8,700
SERVICE INCOME 8,700

25 ACCOUNTS PAYABLE 6,000
CASH 6,000

26 ADVANCES TO EMPLOYEES 2,000
CASH 2,000

27 TRAYNOR, DRAWINGS 1,300
UNUSED SUPPLIES 1,300

28 FURNITURE AND FIXTURES 6,500
ACCOUNTS PAYABLE 6,500

28 ACCOUNTS RECEIVABLE 4,600
SERVICE INCOME 4,600

223,090 223,090