Key Accounting Principles Volume 1, 4th Edition - Textbook - page 93

Chapter 4 The Accounting Cycle: Journals and Ledgers
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Account: Unearned Revenue GL. No. 210
Date Description PR DR CR Balance
2016
Jan 1 Opening Balance 900 CR
Jan 19 J1 1,100 2,000 CR
Account: Bank Loan GL. No. 215
Date Description PR DR CR Balance
2016
Jan 1 Opening Balance 3,000 CR
Jan 16 J1 500 2,500 CR
Account: Parish, Capital GL. No. 300
Date Description PR DR CR Balance
2016
Jan 1 Opening Balance 5,300 CR
Jan 5 J1 5,000 10,300 CR
Account: Parish, Drawings GL. No. 310
Date Description PR DR CR Balance
2016
Jan 30 J1 2,000 2,000 DR
Account: Service Revenue GL. No. 400
Date Description PR DR CR Balance
2016
Jan 2 J1 1,500 1,500 CR
Jan 10 J1 1,800 3,300 CR
Account: Rent Expense GL. No. 540
Date Description PR DR CR Balance
2016
Jan 3 J1 800 800 DR
Account: Telephone Expense GL. No. 550
Date Description PR DR CR Balance
2016
Jan 20 J1 250 250 DR
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figure 4.13