Name
General Journal
GENERAL JOURNAL
Date
Aug
Account Titles and Explanation
1 Cash
Equipment
H. Paris, Capital
Investment by owner
P. R.
Debit
Credit
7,500
32,500
40,000
Prepaid Insurance
Cash
Purchase Insurance Policy for cash
5 Office Supplies
Cash
Purchase office supplies for cash
3,000
3,000
1,400
1,400
20 Cash
Fees Earned
Cash received for services
2,650
2,650
31 Utilities Expense
Cash
Utilities paid
875
875
TOTAL
47,925
47…
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