Debit Credit Explanation Code Debit Credit

2-Dec Cash 300000

Pasar C. Oks,Capital 300000
To Record inversted cash
3-Dec Purchase 100000
Tranportation In 1300
Cash 101300

4-Dec Prepaid Insurance 12000

Cash 12000

5-Dec Purchase 30000

Accounts Payable 30000
Tranportation In 600
Cash 600

6-Dec Furniture and Equuipment 15000

Accounts Payable 15000

8-Dec Office Supplies 2500

Cash 2500

11-Dec Cash 60000

Loan Payable 60000

14-Dec Furniture and Equipment 60000

Accounts Payable 60000

15-Dec Accounts Payable 30000

Purchase Discounts 600
Cash 29400

16-Dec Accounts Receivable 140000

Sales 140000
Transportation Out 1400
Cash 1400

18-Dec Miscellaneous Expense 1000

Cash 1000

22-Dec Prepaid Advertising 3600

Cash 3600

23-Dec Accounts Payable 45000

Cash 45000
24-Dec Purchase 70000
Accounts Payable 70000
Transportation In 300
Cash 300

25-Dec Cash 135800

Sales Discount 4200
Acounts Receivable 140000

27-Dec Utility Expense 1500

Cash 1500

28-Dec Salaries Expense 5500

Cash 5500

29-Dec Paasar C. Oks Drawing 12000

Cash 12000

30-Dec Accounts Receivable 90000

sales 90000
Transportation Out 1600
Cash 1600