Date Detail Dr

1 August 1st Cash 200,000.00

Capital

2 August 2nd Bank 180,000.00

Cash

3 5th August Rent 5,000.00

Cash

4 6th August Shop Equipment 3,000.00

Bank

5 9th August Purchases 10,000.00

Cash

6 11th August Puchases 20,000.00

Payables - Joash Okwako

7 20th August Payables - Joash Okwako 2,000.00

Purchases Returns

8 23rd August Cash 15,000.00

Sales

9 25th August Payables - Joash Okwako 18,000.00

Bank
Discount Received

10 26th August Receivables - Judy Wambui 10,000.00

Sales

11 27th August Sales Returns 1,500.00

Receivables - Judy Wambui

12 28th August Bank 7,500.00

Discount Allowed 1,000.00
Receivables - Judy Wambui

13 30th August cash 1,000.00

Second hand office equipment (Disposal)
14 30th August Drawings 1,500.00
Cash
475,500.00

Trial Balance
Capital
Cash 19,500.00
Bank 168,300.00
Rent 5,000.00
Shop equipment 2,000.00
Purchases 30,000.00
Purchases returns
Discount received
Sales
sales returns 1,500.00
Drawings 1,500.00
Discount Allowed 1,000.00
228,800.00
Cr.

200,000.00

180,000.00

5,000.00

3,000.00

10,000.00

20,000.00

2,000.00

15,000.00

16,200.00
1,800.00

10,000.00

1,500.00

8,500.00

1,000.00
 1,500.00
475,500.00

200,000.00

2,000.00
1,800.00
25,000.00

228,800.00