Dec.

2018
2 Transportation equipment 54,000
cash 8,000
Notes Payable 46,000
purchase of service vehicle for cash and on account

3 Rent Expense 4,950

Cash 4,950
payment of rent for cash.

5 office supplies 5,200

accounts payable 52,000
purchased office supplies on account

6 no entry

8 prepaid insurance 7,500

cash 7,500
payment on insurance for cash

10 cash 53,900
Delivery revenues 53,900
cash delivery revenue

13 office supplies 5,150

cash 5,150
purchase of supplies for cash

15 salaries expense 28,500

cash 28,500
paid salaries for cash

17 notes receivable 45,250

delivery revenue 45,250
service rendered on account

18 accounts payable 2,800

cash 2,800
partial payment for cash

20 miscellaneous expense 2,400

cash 2,400
payment for miscellaneous for cash
21 Cardenas, Drawing 1,850
cash 1,850
cash withdrawal of Cardenas

22 cash 12,500
notes receivable 12,500
collection of payment.

23 utilities expense 1,150

cash 1,150
payment of utilities for cash

24 accounts receivable 48,400

delivery revenues 48,400
billing for services rendered

26 cash 10,000
Cardenas, Capital 10,000
additional investment for cash

28 notes payable 7,000

cash 7,000
partial payment of notes

30 cash 3,200
accounts receivable 3,200
partial collection of notes

31 salaries expense 16,200

cash 16,200
paid salaries for cash
 cash accounts receivable office supplies
dr cr dr cr dr
beg. Bal 82,200 12,000 18,000
10 53,900 8,000 2 24 48,400 3,200 30
22 12,500 4,950 3 57,200
26 10,000 7,500 8
30 3,200 5,150 13
28,500 15
2,800 18
2,400 20
1,850 21
1,150 23
7,000 28
16,200 31
161,800 85,500
Cash Bal. 76,300
office supplies prepaid advertising transportation equipment
cr dr cr dr cr
22,400 480,000