Peak Performance

GENERAL JOURNAL
For the month ending 31st August 2018 PAGE 1
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2018
1 Aug 1 Cash R1 110 18,000.00
2 Jasmine Quinn, Capital 310 18,000.00
3 Aug 1 Rent Expense C1 550 3,600.00
4 Cash 110 3,600.00
5 Aug 2 Utilities Expense C2 580 210.00
6 Cash 110 210.00
7 Aug 4 Supplies C3 570 900.00
8 Cash 110 900.00
9 Aug 4 Prepaid Insurance C4 530 2,400.00
10 Cash 110 2,400.00
11 Aug 7 Supplies M1 570 1,000.00
12 Accounts Payable-Dakota Supplies 210 1,000.00
13 Aug 11 Petty Cash C5 120 200.00
14 Cash 110 200.00
15 Aug 12 Cash T12 110 950.00
16 Sales 410 950.00
17 Aug 13 Repair Expense C6 560 500.00
18 Cash 110 500.00
19 Aug 13 Miscellaneous Expense C7 540 80.00
20 Cash 110 80.00
21 Aug 13 Accounts Receivable - Valley College S1 140 450.00
22 Sales 410 450.00
23 Aug 14 Advertising Expense C8 510 600.00
24 Cash 110 600.00
25 Aug 15 Jasmine Quinn, Drawing C9 320 500.00
26 Cash 110 500.00
27 Aug 15 Accounts Payable - Dakota Supplies C10 210 600.00
28 Cash 110 600.00
29 Aug 15 Accounts Receivable - Skiffton University S2 130 850.00
30 Sales 410 850.00
31 Aug 18 Miscellaneous Expense C11 540 190.00
32 Cash 110 190.00
33 18 Carried Forward V 31,030.00 31,030.00

Peak Performance
GENERAL JOURNAL
For the month ending 31st August 2018 PAGE 2
1 2
DOC. POST. GENERAL
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT
2018
1 Aug 18 Brought Forward V 31,030.00 31,030.00
2 18 Cash R2 110 250.00
3 Account Receivable - Valley College 140 250.00
4 Aug 19 Cash T19 110 2,040.00
5 Sales 410 2,040.00
6 Aug 20 Repair Expense C12 560 320.00
7 Cash 110 320.00
8 Aug 20 Supplies M2 150 240.00
9 Accounts Payable- Seaside Supplies 220 240.00
10 Aug 21 Utilities Expense C13 580 530.00
11 Cash 110 530.00
12 Aug 25 Supplies C14 150 85.00
13 Cash 110 85.00
14 Aug 25 Cash T25 110 2,240.00
15 Sales 410 2,240.00
16 Aug 26 Miscellaneous Expense C15 540 35.00
17 Cash 110 35.00
18 Aug 26 Cash R3 110 500.00
19 Accounts Receivable-Skiffton University 130 500.00
20 Aug 28 Utilities Expense C16 580 220.00
21 Cash 110 220.00
22 Aug 28 Cash T28 110 600.00
23 Sales 410 600.00
24 Aug 29 Miscellaneous Expense M3 540 25.00
25 Cash 110 25.00
26 Aug 29 Supplies C17 150 40.00
27 Cash 110 40.00
28 Aug 31 Miscellaneous Expense C18 540 70.00
29 Repair Expense 560 58.00
30 Cash short & over 520 2.00
31 Cash 110 130.00
32 Aug 31 Jasmine Quinn, Drawing C19 320 1,200.00
33 Cash 110 1,200.00
34 Aug 31 Cash T31 110 3,190.00
35 Sales 410 3,190.00
36 Aug 31 Totals V 42,675.00 42,675.00

Peak Performance
GENERAL JOURNAL
For the month ending 31st August 2018 PAGE 3
1 2

DOC. POST. GENERAL

DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT

Adjusting Entries
1 Aug 31 Supplies Expense 1,420.00
2 Supplies 1,420.00
3 31 Insurance Expense 200.00
4 Prepaid Insurance 200.00
5
6 Closing Entries
7 Aug 31 Sales 410 10,320.00
8 Income Summary 330 10,320.00
9 31 Income Summary 330 8,060.00
10 Advertising Expense 510 600.00
11 Cash short and over 520 2.00
12 Miscellaneous Expense 540 400.00
13 Rent Expense 550 3,600.00
14 Repair Expense 560 878.00
15 Utilities Expense 580 960.00
16 Supplies Expense 570 1,420.00
17 Insurance Expense 530 200.00
18 31 Income Summary 330 2,260.00
19 Jasmine Quinn, Capital 310 2,260.00
20 31 Jasmine Quinn, Capital 310 1,700.00
21 Jasmine Quinn, Drawing 320 1,700.00
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35 Credit = 42,675
36 Journal Proved

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