JOURNAL

GENERAL CASH

POST. SALES
Date Acount Title DOC. NO. DEBIT CREDIT DEBIT CREDIT
REF. CREDIT

1 Adjusting Entries 1
2 Oct. 31 Suplies Expense 530 250.00 100.00 150.00 2
2017
3 Suplies 250.00 100.00 150.00 3
4 31 Insurance Expense 531 120.00 100.00 20.00 4
5 Prepaid Insurance 120.00 100.00 20.00 5
6 Closing Enteries 6
7 31 Sales 532 3055.00 100.00 2955.00 7
8 Income Summary 3055.00 100.00 2955.00 8
9 31 Income Summary 533 555.00 300.00 255.00 9
10 Insurance Expense 120.00 100.00 20.00 10
11 Miscellaneous Expense 534 185.00 100.00 85.00 11
12 Supplies Expense 250.00 100.00 150.00 12
13 31 Income Summary 535 2500.00 100.00 2400.00 13
14 Ross Levin, Capital 2500.00 100.00 2400.00 14
15 31 Ross Levin, Capital 536 1250.00 100.00 1150.00 15
16 Ross Levin, Drawing 1250.00 100.00 1150.00 16
17 Total 7730.00 7730.00 1600.00 6930.00 6930.00 17
18 Average 1288.33 1288.33 266.67 1155.00 1155.00 18
19 19
20 20
21 21