Date		Account and Explanation	Post Ref.	Debit	Credit
Jun	1	Cash		96,000
Jun	1	Capital			96,000
		(capital contribution)
Jun	1	Computer Equipment		45,000
Jun	1	Cash			45,000
		(cash purchase of equipment)
Jun	1	Cash		210,000
Jun	1	Bank Loan Payable			210,000
		(received cash loan)
Jun	1	Prepaid Advertising		8,800
Jun	1	Cash			8,800
		(paid for prepaid expense)
Jun	5	Cash		4,600
Jun	5	Revenues			4,600
		(provision of services for cash)
Jun	6	Office Supplies		3,000
Jun	6	Accounts Payable			3,000
		(credit purchase of office supplies)
Jun	6	Telephone Expense		150
Jun	6	Cash			150
		(paid telephone expense)
Jun	10	Accounts Receivable		4,900
Jun	10	Revenues			4,900
		(provision of services on credit)
Jun	10	Cash		5,100
Jun	10	Unearned Revenue			5,100
		(revenue received in advance)
Jun	15	Wages Expense		5,600
Jun	15	Cash			5,600
		(paid staff wages)
Jun	18	Cash		2,300
Jun	18	Accounts Receivable			2,300
		(collection of accounts receivable)
Jun	22	Withdrawals		2,000
Jun	22	Cash			2,000
		(cash withdrawal by owner)
Jun	23	Cash		6,100
Jun	23	Revenues			6,100
		(provision of services for cash)
Jun	24	Accounts Payable		1,200
Jun	24	Cash			1,200
		(payment of accounts payable - supplies)
Jun	28	Accounts Receivable		5,400
Jun	28	Revenues			5,400
		(provision of services on credit)

I want a general ledger for each one

Cash

Accounts Receivable

Office Supplies

Prepaid Advertising

Computer Equipment

Accounts Payable

Unearned Revenue

Bank Loan Payable

Capital

Withdrawals

Revenues

Wages Expense

Telephone Expense