GENERAL JOURNAL p$.1$

$**$Skip lines between transaction dates

Date Transaction Post. Ref. Debit Credit

Sample Debit account XXX

$($indent$)$ credit account XXX

$*$skip a line between transactions$*$

$1-$Dec Cash $500$

A$/$R$-$Franklin $500$

$2-$Dec A$/$P$-$Gusto $1,500$

Cash $1,500$

$3-$Dec Rent Expense $2,500$

Cash $2,500$

$4-$Dec A$/$R $-$ Washington $1,600$

Earned Revenue $1,600$

$5-$Dec Wages Payable $1,600$

Cash $1,600$

$8-$Dec Land $30,000$

Notes Payable $30,000$

$9-$Dec Utilities Expense $1,400$

Cash $1,400$

$10-$Dec Cash $500$

Earned Revenue $500$

$11-$Dec Cash $800$

A$/$R$-$Washington $800$

$12-$Dec Wages Expense $1,500$

Wages Payable $1,500$

$15-$Dec Drawings $-$ Leah Tyler $3,500$

Cash $3,500$

$16-$Dec A$/$R$-$Franklin $12,000$

Earned Revenue $12,000$

$22-$Dec Cash $2,500$

A$/$R$-$Franklin $2,500$

$23-$Dec Wages Payable $1,500$

Cash $1,500$

ADJ #$1$ Depreciation Expense $1000$

Accumulated Depreciation $1000$

ADJ #$2$ Insurance Expense $1,200$

Prepaid Insurance $1,200$

ADJ #$3$ Unearned Revenue $1,500$

Earned Revenue $1,500$

ADJ #$4$ Supply Expense $400$

Supplies $400$