To record purchase of lawn mowerto record purchase of stock

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Reference no: EM13480885




General Journal

GJ1
Trans. # April Date
Account Title Post Ref Debit Amt. Credit Amt.
1 2
Cash
$ 15,000



Common stock (1000 Shares)

1,000



Additional paid in excess of par

14,000



To record purchase of stock 1000 shares.


2 3
Vehicles
12,000



Cash

2,000



Notes payable

10,000



To record purchase of truck for company.


3 4
Equipment
4,320



Cash

4,320



To record purchase of lawn mower.


4 7
Gas & Oil Expense
40



Cash

40



To record purchase of gas and oil.


5 8
Prepaid Insurance
1,200



Cash

1,200



To record one year prepaid insurance.


6 9
Office supplies
50



Accounts payable

50



To record purchase of office supplies.


7 10
Cash
350



Lawn cutting revenue

350



To record payment for seven lawns.


8 11
Cash
100



Accounts recievable
125



Lawn cutting revenue

225







9 12
Cash
500



Unearned revenue

500



To record prepayment with ABC Corp.


10 14
Advertising expense
50



Cash

50



To record advertisment.


11 15
Cash
75



Accounts recivable
125



Lawn cutting revenue

200



To record 4 lawns.


12 16
Gas & Oil Expense
70



Cash

70



To record purchase of gas and oil.


13 16
Equipment
1,500



Computer

1,500



Purchased computer for business use.


14 17
Cash
85



Accounts recivable
350



Lawn cutting revenue

435



To record 6 lawns.


15 18
Unearned revenue
225



Lawn cutting revenue

225



To record payment of billed services.


16 19
Wages
150



Cash

150



To record wages paid this week.


17 21
Gas & Oil Expense
75



Cash

75



To record purchase of gas and oil.


18 23
Cash
80



Accounts recivable
95



Lawn cutting revenue

175



To record 4 lawns.


19 24
Cash
90



Accounts recivable
175



Lawn cutting revenue

265



To record 4 lawns.


20 26
Gary personal
600



Cash

600



Owner personal use withdrawl.


21 30
Insurance expense
100



Prepaid insurance

100



Expired monthly insurance.


22 30
Supplies expense
30



Supplies

30



Supplies used


23 30
Depreciation expense
320



Accumulated depreciation

320



To record $120 dep mowers, 200 on truck.














$ 37,880 $ 37,880

Reference no: EM13480885

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