Date account Description Dibit Credit

2-Jun cash common stock $7,200

$7,200

particular amount particular amount

common stock $7,200 Bicycles $1,200
revenue(rental) $970 shed $290
revenue(rental) $960 shed $400

Expenses maintenance $75

account payable $150
expenses repair $55
concession fees $100
wage expenses $240
dividends $500

particular Dibit Credit

cash $3,510
common stock $7,200
supplies $150
account payable $1,300
shed $3,300
bicycles $2,500
expenses (maintenance $75
revenue(rental) $2,040
repair expenses $55
account receivables $110
concession fee $100
wage expenses $240
dividend $500
Total $10,540 $10,540