Chapter 4
The Accounting Cycle: Journals and Ledgers
102
Account: Bank Loan
GL. No. 215
Date
Description
PR DR CR Balance
Account: Gordon, Capital
GL. No. 300
Date
Description
PR DR CR Balance
Account: Gordon, Drawings
GL. No. 310
Date
Description
PR DR CR Balance
Account: Service Revenue
GL. No. 400
Date
Description
PR DR CR Balance
Account: Advertising Expense
GL. No. 500
Date
Description
PR DR CR Balance
Account: Rent Expense
GL. No. 540
Date
Description
PR DR CR Balance
