Name : Giana Castro

Grade and Section : Gr.10 – St. Benedict

General Journal Page No. 1

Date Account Title and Explanation PR Debit Credit

20XX
July 1 Cash 01 50,000
Equipment 03 200,000
Notes Payable, Crown Car 11 80,000
Rudy Vasquez, Capital 21 170,000
Initial Investment

2 Rent Expense 41 3,000

Cash 01 3,000
Paid rent Expense for July

3 Advertising Expense 42 800

Cash 01 800
Paid Newspaper Advertising

6 Cash 01 4,000
Car Rental Income 31 4,000
Collected cash rental for week
43 500
8 Gas and Oil Used 01 500
Cash
Paid gas and oil bills

9 Notes Payable, Crown Car 11 10,000

Cash 01 10,000
Partial payments on notes payable

13 Cash 01 4,600
Car Rental Income 31 4,600
Collected cash rentals for the week

15 Gas and Oil Used 43 750

Cash 01 750
Paid gas and oil bills

15 Salary Expense 44 800

Cash 01 800
Paid attendants’ salaries

20 Supplies Used
Cash
Paid office supplies’ bill

20 Cash 01 4,200
Accounts Receivable, Roman Jose 02 1,000
Car Rental Income 31 5,200
Collected cash rentals for the week and billed Roman
Jose for rental cars

22 Gas and Oil Used 43 700

Cash 01 700
Paid gas and oil bills

25 Repairs 46 900
Cash 01 900
 Paid repairs for automobiles

General Journal Page No. 2

Date Account Title and Explanation PR Debit Credit

20XX
July 27 Cash 01 4,100
Car Rental Income 31 4,100
Collected cash rentals for the week

29 Gas and Oil Used 43 700

Cash 01 550
Cash 01 700
Account Receivable, Roman Jose 02 500
Paid gas and oil and collect cash from Roman Jose
on our bill in 20th

30 Salary Expense 44 800

Rudy Vasquez Drawing 22 2,000
Cash 01 2,800
Paid attendance salary and withdrew cash for
personal use
01 2,800
31 Cash 31
Car Rental Income 2,800
Collected cash rental for five days

CASH Account No. ___

Explanation PR Debit Date Explanation PR Credit

ACCOUNTS RECEIVABLE – ROMAN JOSE Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

NOTES PAYABLE Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

EQUIPMENT Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

RUDY VASQUEZ, CAPITAL Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

RUDY VASQUEZ, DRAWING Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

 CAR RENTAL INCOME Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

RENT EXPENSE Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

ADVERTISING EXPENSE Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

GAS AND OIL USED Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

SALARY EXPENSE Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

 SUPPLIES USED Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

REPAIRS Account No. ___

Date Explanation PR Debit Date Explanation PR Credit

U-DRIVE-IT
Trial Balance
For the month ended July 31, 20XX

Debit Credit