Date Particulars Debit Credit
Apr-01 Cash $ 10,000.00
ABC's, Capital $ 10,000.00
Invested cash in to the business.
Apr-03 Office Equipment $ 2,000.00
Cash $ 2,000.00
Purchased office equipment in cash.
Apr-05 Supplies $ 500.00
Accounts Payable $ 500.00
Purchsed supplies on credit.
Apr-07 Utilities Expense $ 300.00
Cash $ 300.00
Paid utility bill.
Apr-10 Cash $ 1,500.00
Service Revenue $ 1,500.00
Customer bought products in cash.
Apr-12 Accounts Payable $ 200.00
Cash $ 200.00
Paid supplies on credit.
Apr-15 Accounts Payable $ 250.00
Cash $ 250.00
Apr-20 Rent Expense $ 1,000.00
Cash $ 1,000.00
Apr-25 Cash $ 800.00
Service Revenue $ 800.00
Apr-30 Salaries Expense $ 1,200.00
Cash $ 1,200.00