Jesther M.

Nasa-an BPA-2D

Account Title Debit Credit

A Cash 100,000
Resultay, Capital 100,000

To record the cash invested to start a

business
B. Rent Expense 5,000
Cash 5,000
Payment for Rent

C. Office Furniture 15,000

Cash 15,000
To record the about buying office furniture

D. Office equipment 54,000

Cash 27,000
Accounts payable 27,000
Partial payment for office equipment

E. Cash 12,000
Consulting revenues 12,000
To record the performed services

F. Accounts Receivable 10,800

Consulting Revenues 10,800
To record the performed services

G. Office equipment 7,5000

Cash 3,000
Accounts Payable 4,500
To record the partial payment for office
equipment

H. Cash 5,400
Accounts Receivable 5,400
To record the received cash on account

I. Salaries Expense 10,000

Cash 10,000
To Record the payment of salaries

J. Accounts Payable 4,500

Cash 4,500
To record the full payment for fox machine

K. Cash 7,000
Jesther M. Nasa-an BPA-2D

Consulting Revenues 7,000

To record the services performed in Cash

L. Accounts Receivable 12,000

Consulting Revenues 12,000
To Record the performed services in credit

M. Miscellaneous Expense 1,350

Cash 1,350
Payment of telephone Bill

N. Utilities Expense 2,400

Cash 2,400
Payment for electric and water bills

O. Cash 2,000
Accounts Receivable 2,000
Collected cash on clients Account

P. Resultay Withdrawal 7,000

Cash 7,000
Owners Withdrawal