GANDA CO.

GENERAL JOURNAL
FOR THE MONTH OF JANUARY 2020
DATE ACCOUNTS PR DR CR
JAN 1 CASH (A) 111 100,000.00
MO, CAPITAL (OE) 100,000.00
TO RECORD THE INITIAL INVESTMENT OF THE OWNER

2 PREPAID RENT (A) 36,000.00

CASH 111 36,000.00
TO RECORD THE PAYMENT FOR RENT EXPENSE

3 EQUIPMENT (A) 80,000.00

CASH (A) 111 60,000.00
NOTES PAYABLE (L) 20,000.00
TO RECORD PURCHASED OF EQUIPMENT

4 OFFICE SUPPLIES (A) 17,600.00

ACCOUNTS PAYABLES (L) 17,600.00
TO RECORD THE PURCHASED OF OFFICE SUPPLIES

13 SERVICE REVENUE ('R) 28,500.00

CASH (A) 111 28,500.00
TO RECORD THE PAYMENT OF PROVIDED SERVICES TO CUSTOMERS

13 ACCOUNTS PAYABLE (L) 17,600.00

CASH (A) 111 17,600.00
 TO RECORD THE PURCHASED OF OFFICE SUPPLIES

14 WAGES EXPENSES (É) 19,100.00

CASH (A) 111 19,100.00
TO RECORD THE PAYMENT WAGES

18 CASH (A) 111 32,900.00

ACCOUNT RECEIVABLES (A) 21,200.00
SERVICE REVENUE ('R) 54,100.00
TO RECORD THE PAYMENT OF WEDDING PREPARATION FOR MS. YAP
PAGE 2
23 CASH (A) 111 15,300.00
ACCOUNT RECEIVABLES (A) 15,300.00
TO RECORD THE PAYMENT OF PROVIDED SERVICES TO CUSTOMERS

25 CASH (A) 111 4,000.00

SERVICE REVENUE ('R) 4,000.00
TO RECORD THE PAYMENT OF SERVICE RENDERED FOR MS. CHILL

26 OFFICE SUPPLIES (A) 5,200.00

ACCOUNTS PAYABLE (L) 5,200.00
TO RECORD THE PURCHASED OF OFFICE SUPPLIES

28 WAGES EXPENSE (É) 19,100.00

CASH (A) 111 19,100.00
TO RECORD THE PAYMENT WAGES
31 ADVERTISING EXPENSE (É) 5,000.00
CASH (A) 111 5,000.00
TO RECORD THE PAYMENT OF ADVERTISING EXPENSE

31 UTILITIES EXPENSE (É) 2,470.00

UTILITIES PAYABLE (L) 2,470.00
TO RECORD THE PAYMENT OF UTILITIES EXPENSE

31 UTILITIES EXPENSE (É) 1,494.00

UTILITIES PAYABLE (L) 1,494.00
TO RECORD THE PAYMENT OF UTILITIES EXPENSE

31 MISCELLANEOUS EXPENSE (É) 3,470.00

CASH (A) 111 3,470.00
TO RECORD THE PAYMENT OF MISCELLANEOUS EXPENSE

31 MO, DRAWING (OE) 5,000.00

CASH (A) 111 5,000.00
TO RECORDTHE OWNER'S DRAWING
413,934.00 413,934.00
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