CASH Account No. 101 Balance Date Item Post. Ref. Debit Credit Debit Credit 2025 Jan. 1 J1 66,000 66,000 Jan. 4 J1 1,800 67,800 Jan. 7 30,000 37,800 Jan. 15 1,200 36,600 Jan. 16 500 36, 100 Jan. 18 SSSSSSS 2,200 38,300 Jan. 29 1,300 39,600 Jan. 30 1,800 37,800 Jan. 30 1,200 36,600 SALARIES EXPENSE Account No. 511 Balance Date Item Post. Ref. Debit Credit Debit Credit 2025 Jan. 15 J1 1,200 1,200 Jan. 30 J1 1,200