Date Account Titles and Explanation P.R.

Debit Credit
2021
Jun-01 Accounts Receivable 32,000.00
Sales 32,000.00
sale of merchandise on account to R.
Bituin, invoice no. 377

Jun-03 Accounts Receivable 54,000.00

Sales 54,000.00
sale of merchandise on account to A.
Perdales, invoice no. 378
Date Account Titles and Explanation P.R. Debit Credit
2021
Jun-01 Cash 52,000.00
Sala, Capital 52,000.00
cash investment of owner

Jun-04 Cash 46,000.00

Sales 46,000.00
cash sale of merchandise

Jun-07
Date Account Titles and Explanation P.R. Debit Credit