+ 1 Date A JE# B Account C D E F G H Debit Credit Entered Approved 2 1/2/22 1 Cash 50,000 VR AC 3 1/2/22 1 Common Stock 50,000 VR AC 4 1/2/22 2 Travel Expense 150 VR AC 5 1/2/22 2 Cash 150 VR AC 6 1/2/22 3 Building 30,000 VR AC 7 1/2/22 3 Cash 30,000 VR AC 8 1/4/22 4 Utilities Expense 1,500 MW AC 9 1/4/22 4 Cash 1,500 MW AC 10 1/5/22 5 Equipment 17,200 VR AC 11 1/5/22 5 Notes Payable 17,200 VR AC 12 1/6/18 6 Salaries Expense 1,300 VR AC 13 1/6/18 6 Cash 1,300 VR AC 14 1/5/22 7 Payroll Tax Expense 1,000 VR AC 15 1/5/22 7 Cash 1,000 VR AC 16 1/6/22 8 Accounts Receivable 10,000 VR AC 17 1/6/22 8 Sales Revenue 10,000 VR AC 18 1/6/22 9 Cash 11,000 VR AC 19 1/6/22 9 Notes Payable 11,000 VR AC 20 1/7/22 10 Repairs Expense 7,000 VR AC 21 1/7/22 10 Cash 7,000 VR AC 22 1/7/22 11 Accounts Receivable 20,000 VR DH 23 1/7/22 11 Sales Revenue 20,000 VR DH 24 1/10/22 12 Cash 10,000 VR DH 25 1/10/22 12 Accounts Receivable 10,000 VR DH 26 1/10/22 13 Repairs Expense 1,300 MW DH 27 1/10/22 13 Cash 1,300 MW DH 28 1/10/22 14 Rent Expense 7,000 MW DH 29 1/10/22 14 Cash 7,000 MW DH 30 1/10/22 15 Prepaid Insurance 1,000 VR DH 31 1/10/22 15 Cash 1,000 VR DH 32 1/10/22 16 Accounts Receivable 15,000 VR DH 33 1/10/22 16 Sales Revenue 15,000 VR DH 34 1/10/22 17 Notes Payable 2,000 MW DH 35 1/10/22 17 Cash 2,000 MW DH 36 1/11/22 18 Supplies 500 MW DH 37 1/11/22 18 Computer Supplies 500 MW DH 38 1/11/22 18 Cash 1,000 MW DH 39 1/12/22 19 Salaries Expense 5,200 MW DH 40 1/12/22 19 Cash 5,200 MW 41 DH 1/12/22 20 Payroll Tax Expense 1,000 42 233 MW 1/12/22 DH 20 Cash 1,000 MW 43- 1/13/22 21 Travel Expense DH 2,025 VR 44 1/13/22 Sheet 1 21 Cash DH 2,025 VR DH +