General Journal

Page 1
Date Account Titles Debit Credit
Cash 1,500,000
01/08/2018 John Chimei Capital 1,500,000
To record John Chimei initial investment
Service Vehicle 600,000
Cash 200,000
03/08/2018
Notes Payable 400,000
To record purchase of service vehicle and a note payable for the balance
Utilities Expense 1,600
04/08/2018 Cash 1,600
To record payment for electricity bill
Insurance Expense 12,000
05/08/2018 Cash 12,000
To record payment annual insurance policy
Office Equipment 10,000
06/08/2018 Cash 10,000
To record purchase of office equipment
John Chimei Drawing 5,000
10/08/2018 Cash 5,000
To record John Chimei withdrawal
Office Supplies 2,500
11/08/2018 Accounts Payable 2,500
To record purchase of supplies on account
Cash 135,000
15/08/2018 Service Revenue 135,000
To record payment for servicing
Donation 10,000
18/08/2018 Cash 10,000
To record donation
Rent Expense 15,000
Notes Payable 11,000
25/08/2018
Cash 26,000
To record payment for office rent and partial payment on notes payable
Salary Expense 12,000
30/08/2018 Cash 12,000
To record payment for salaries