(1)		SMITH COMPUTER CENTER
	GENERAL JOURNAL									PAGE 1
Date		Account Titles and Description	PR	Dr.					Cr.
Sept.	1	Cash		5	6	0	0
		Smith C. Capital							5	6	0	0
		Ownver Investment
	1	Equipment		1	8	0	0
		Cash							1	8	0	0
		Bought equipment for cash
	17	Equipment		2	1	0	0
		Cash							2	1	0	0
		Bought equipment for cash
	12	Account Receivable		1	7	0	0
		Cash							1	7	0	0
		Computer fixed
	28	Account Receivable		2	7	0	0
		Net 15 days							2	7	0	0
	1	Office equipment		3	3	0	0
		account payable							3	3	0	0
		purchase computer equipment on a account
	1	Computer Supplies			2	0	0
		account payable								2	0	0
	1	Pre paid rent		1	5	0	0
		cash #1025							1	5	0	0
	1	Cash		6	0	0	0
		Service Revenue							6	0	0	0
	2	Cash			4	5	0
		Service Revenue								4	5	0
	6	Cash			1	5	0
		Service Revenue								1	5	0
	26	Cash			7	5	0
		Service Revenue								7	5	0
	28	Cash		2	7	0	0
		Service Revenue							2	7	0	0
	1	Smith, C Withdrawals			1	7	5
		cash								1	7	5
	1	Advertesing Expense			9	0	0
		Account Payable								9	0	0
	1	Rent Expense			5	0	0
		Cash								5	0	0
	1	Utilities Expense				7	0
		Cash									7	0
	1	Insurance Expense			4	5	0
		Cash								4	5	0
	1	Postage Expense				7	0
		Cash									7	0
	20	Phone Expense				3	5
		Cash									3	5
	22	Electrical bill				8	5
		Cash									8	5