Journal Entries of AutoWash Servic

Oct. 1

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 Journal Entries of AutoWash Services for Octo
Particulars
Cash
Property Plant and Equipment
Mr. Smith, Capital
To record investment

Supplies
Cash
Accounts Payable
To record purchase of supplies

Cash
Accounts Receivable
Service Revenue
To record cash received and accounts receivable

Cash
Service Revenue
To record cash received

Cash
Unearned Sevice Revenue
To record cash received

Advance to Employee
Cash
To record advance to employee

Accounts Payable
Cash
To record partial payment of supplies
Cash
Accounts Receivable
To record cash received

Mr. Smith, Drawings

Cash
To record withdrawals

Cash
Accounts Receivable
Service Revenue
To record cash received and accounts receivable

Accounts Payable
Cash
To record payment of remaining balance of supplies

Unearned Service Revenue

Service Revenue
To record rendering of service

Supplies
Accounts Payable
To record purchase supplies

Notes Receivable
Service Revenue
To record notes received from customer

Prepaid Advertisement
Cash
 To record payment of advertising

Prepaid Rent
Cash
To record payment of rent for five months

Cash
Service Revenue
To record cash received

Cash
Mr. Smith, Capital
To record additonal investment

Cash
Accounts Receivable
To record cash received

Insurance Expense
Cash
To record payment of insurance

Cash
Notes Receivable
To record cash received

Cash
Loans Payable
To record loans from bank

Notes Receivable
Service Revenue
 To record notes received

Cash
Service Revenue
To record cash received

Accounts Payable
Cash
To record payment of supplies

Cash
Unearned Service Revenue
To record cash received

Unearned Service Revenue

Service Revenue
To record rendering of service

Cash
Notes Receivable
To record cash received

Salaries expense
Taxes and Licenses
Utilities Expense
Cash
To record payment of expenses

Accounts Receivable
Service Revenue
To record rendering of service
PR Debit Credit
A1 3 000 000
A5 1 500 000
C1 4 500 000

A4 100 000
A1 50 000
B1 50 000

A1 1 000
A2 500
D1 1 500

A1 2 000
D1 2 000

A1 3 500
B2 3 500

A6 3 000
A1 3 000

B1 25 000
A1 25 000
A1 500
A2 500

C2 35 000
A1 35 000

A1 250
A2 750
D1 1 000

B1 25 000
A1 25 000

B2 3 500
D1 3 500

A4 45 000
B1 45 000

A3 1 000
D1 1 000

A10 12 000
A1 12 000
A7 50 000
A1 50 000

A1 2 000
D1 2 000

A1 500 000
C1 500 000

A1 750
A2 750

E2 17 300
A1 17 300

A1 1 000
A3 1 000

A1 150 000
B3 150 000

A3 500
D1 500
A1 1 000
D1 1 000

B1 45 000
A1 45 000

A1 800
B2 800

B2 800
D1 800

A1 500
A3 500

E3 20 000
E5 35 000
E4 25 000
A1 80 000

A1 2 000
D1 2 000