DATE ACCOUNT TITLE / EXPLANATION DEBIT CREDIT

Cash 19,500
Oct. 1, Cardenas Capital 157,000
2011 To record service revenue on account
Service vehicle 63,000
2 Cash 7,000
Notes payable 56,000
To record service revenue on account
Rent expense 2,950
4 Cash 2,950
To record payment for rent
Supplies 8,200
5 Accounts payable 8,200
To record payment for purchased supplies
Prepaid insurance 4,500
6 Cash 4,500
To record payment for prepaid insurance
Cash 13,900
8 Delivery Revenue 13,900
To record delivery revenue on cash
Supplies 2,050
10 Cash 2,050
To record purchase for supplies on cash
Salaries expense 3,900
13 Cash 3,900
To record payment for salaries on cash
Utilities expense 15,250
16 Cash 15,250
To record payment for bill
Cash 2,300
17 Supplies 2,300
To record payment for supplies on cash
Miscellaneous expense 1,700
19 Cash 1,700
To record payment for advertising

Cardenas withdrawal 6,150

21 Service revenue 6,150
To record Cardenas withdrawal on service avenue
Account payable 9,500
22 Cash 9,500
To record collect a cash on account of luisita company
 Salaries expense 4,200
24 Cash 4,200
To record payment for salaries

Utilities expense 800

25 Cash 800
To record payment for utilities

Utilities expense 13,400

27 Cash 13,400
To record payment for service vehicle bill