4a General Journal n Date Account Title and Explantion Ref. | Debit | Credit July a | Cash 101 | 8,000 Jan Jansen, Capital 302 8,000 (Invested cash in the business) 1 | Equipment 157 | 6,000 Cash 101 3,000 Accounts Payable 201 3,000 (Purchased use truck paid half of amount) 3 | Cleaning Supplies 128 | 900 ‘Accounts Payable 201 900 (Purchased cleaning supalies on account) s | Prepaid insurance 130 | 1,200 Cash 101, 1,200 (Paid cash for one-year insurance policy) 12 | Accounts Receivable uz_| 2,500 Fees Earned 400 2,500 (Billed customer for cleaing services) 18 | Accounts Payable 201 | 1,500 Cash 101 1,500 {Paid cash amount owed on truck and supplies) 20 | Salaries Expense 736 | 1,200 Cash 101 1,200 (Paid salries for employee) a Cash 101, 1,400 Accounts Receivable m2 1,400 (Collected cash from customer bill on July 22) 25 | Accounts Receivable uz | 3,000 Fees Earned 400 3,000 (Billed customeer for leaning services) 31 | Gas & Oil Expense 633 | 200 Cash 101 200 (Paid cash for gas and oil bill) a1 | JanJansen, Drawing 306 | 600 Cash 101 600 (Owner withdrew for personal use)