JOURNAL Page 1 Description Post Ref. Debit Date 2019 Oct. Credit 1 Cash Jay Pryor, Capital 11 31 18,000 18,000 4 Rent Expense Cash 53 11 3,000 3,000 10 Truck Cash Notes Payable 23,750 18 11 21 3,750 20,000 13 Equipment Accounts Payable 16 22 10,500 10,500 14 Supplies Cash 13 11 2,100 IN 2,100 15 Prepaid Insurance Cash 14 11 3,600 3,600 15 Cash Fees Earned 11 41 8,950 8.950 JOURNAL Page 2 Post Ref. Debit Credit Date Description 2019 Oct. 21 Accounts Payable Cash 22 11 2,000 2,000 24 Accounts Receivable Fees Earned 12 41 14,150 14,150 26 Truck Expense Accounts Payable 700 55 22 700 27 Utilities Expense Cash 54 11 2,240 2.240 27 Miscellaneous Expense Cash 59 11 1,100 1,100 29 Cash Accounts Receivable 11 12 7,600 7.600 30 Wages Expense Cash 51 11 4,800 4.800 31 Jay Pryor, Drawing Cash 3 9 0 1 72 32 11 3,500 3,500 GENERAL LEDGER 11 Cash Post Ref. Balance Dr. Cr. Item Dr. Cr. Date 2019 Oct. 5 7 38 89 an