Date Account title Ref.
Debit Credit
June. 1 Cash 5,000
Owner’s 5,000
Capital
2 Equipment 2,400
Account 2,400
Payable
3 Cash 800
Rent expense 800
12 Account 300
receivable
Revenue 300
2-6
Date Account title Ref Debit Credit
Aug . 1 Cash 8,000
Owner’s 8,000
Capital
4 Cash 1,800
Pay insurance 1,800
16 Cash 3,600
Revenue 3,600
27 Serectary’s 1,000
salary
Cash 1,000