Lee Management C

For the Month of Ju

General Journal

T- Accounts
Date Description Debit Credit Cash
Cash 25000 Owner's Equity
2-Jun
Owner's Equity 25000 Rent Expense
Equipment
Rent Expense 3000 Furniture
2-Jun
Cash 3000 A/c Payable
Supplies
Equipment 1000 Services
3-Jun
Cash 1000 A/c Receivable
Utility Expense

4-Jun Furniture 5000 Services Payable

A/c Payable 5000 Salary Expense
Drawings
Supplies 500
5-Jun
A/c Payable 500

9-Jun Services 3000

A/c Receivable 3000

12-Jun Utility Expense 250

Cash 250

Services 2000
18-Jun
Cash 2000

Services Payable 2000

21-Jun
Cash 2000

Salary Expense 400

22-Jun
Cash 400

A/c Payable 500

23-Jun
23-Jun
Cash 500

A/c Receivable 1500

26-Jun
Cash 1500

Drawings 2000
28-Jun
Cash 2000
agement Consulting
Month of June 2016
T - Accounts Trial Balan

Cash Owner's Equity A/c Payable Accounts

25000 3000 25000 500 5000 Cash
2000 1000 25000 500 Equipment
2000 250 5000 Furniture
1500 400 Rent Expense Supplies
500 3000 Supplies A/c Receivable
2000 3000 500
23350 500 A/c Payable
Services Payable
Equipment Furniture
1000 5000 Services
1000 5000 3000 Owner's Equity
2000 Drawings
A/c Receivable Utility Expense 5000
3000 1500 250 Services
1500 250 Services Payable
2000 Utility Expense
Salary Expense Drawings 2000 Rent Expense
400 2000 Salary Expense
400 2000
Total
 Trial Balance

Accounts Debit Credit

Cash 23350
Equipment 1000
Furniture 5000
Supplies 500
A/c Receivable 1500

A/c Payable 5000

Services Payable 2000

Owner's Equity 25000

Drawings 2000

Services 5000

Utility Expense 250

Rent Expense 3000
Salary Expense 400

Total 37000 37000