Journal entry worksheet 1 2 3 4 5 6 7 8 .... 12 > Apr. 1) Miller invested $119,000 cash along with office equipment valued at $32,500 in the company. Note: Enter debits before credits. Date Account Title Credit Apr 01 Cash Office equipment N. Miller, Capital Debit 119,000 32,500 151.500 Record entry Clear entry View general journal O Apr. 2) The company prepaid $16,800 cash for 12 months' rent for office space. The company's policy is record prepaid expenses in balance sheet accounts. Note: Enter debits before credits Date Account Title Debit Apr 02 Credit Prepaid rent Record entry Clear entry View general journal Apr. 3) The company made credit purchases for $9,300 in office equipment and $4,900 in office supplies. Payment is due within 10 days. Note: Enter debits before credits. Date Account Title Apr 03 Debit Credit Record entry Clear entry View general journal