Cash Account

date accounts ref debit credit balance

Capital 20,000 20,000
Rent Expense 1100 18900
Unearned Service Revenue 1000 19900
Service Revenue 2100 22000
Salary expense 2800 19200
Accounts Payable 2400 16800
16800 (dr)

Capital Account

date accounts ref debit credit balance

Cash 20000 20,000

20,000 (cr)

Rent Expense Account

date accounts ref debit credit balance

Cash 1100 1100

1100

Supplies

date accounts ref debit credit balance

Accounts Payable 4000 4000

4000 (dr)
Acc. Payable

date accounts ref debit credit balance

Supplies 4000 4000
Cash 2400 1600

1600 (cr)

Trial Balance
Serial No Accounts Dr Cr

Cash 16800

Capital 20,000

Rent exp 1100

Supplies 4000
Acc. Payable 1600
 The Journal

Date Accounts Ref Debit Credit