JOURNAL

GENERAL CASH

Account Title POST. SALES

Date DOC. NO DEBIT CREDIT
REF CREDIT
DEBIT CREDIT

1 Adjusting Entires 1

OCT. 530 250.00

2 2017 31 Supplies Expense 100.00 150.00 2
3 Supplies 250.00 100.00 150.00 3
4 31 Insurance Expense 531 120.00 100.00 20.00 4
5 Prepaid Insurance 120.00 100.00 20.00 5
6 Closing Entries 6
7 31 Sales 532 3055.00 100.00 2955.00 7
8 Income Summary 3055.00 100.00 2955.00 8
9 31 Income Summary 533 555.00 300.00 255.00 9
10 Insurance expense 120.00 100.00 20.00 10
11 Miscellaneaous Expense 534 185.00 100.00 85.00 11
12 Supplies Expense 250.00 100.00 150.00 12
13 Insurance Expense 535 2500.00 100.00 2400.00 13
14 Ross levin Capital 2500.00 100.00 2400.00 14
15 Ross levin Capital 536 1250.00 100.00 1150.00 15
16 31 Ross levin Drawing 1250.00 100.00 1150.00 16
17 Total 7730.00 6480.00 1500.00 6930.00 5780.00 17

18 31 Average 1288.33 1080 250 1155 963.3333 18

19 19
20 20
21 21