20--	General Journal			Page 1
	DATE	PARTICULARS	PR.	DR	CR
	May 1st	Cash		6,500.00
		Office supplies		700.00
		Furniture and Equipment		10,000.00
		Automobile		27,100.00
		Investments		40,000.00
		Bank Loan			20,000.00
		L.Berringer, Capital			64,300.00
		Opening entries for the period
	2	Cash		4,000.00
		Commissions Income			4,000.00
		Received Income for sale property, Contract 79
	2	Rent Expense		1,700.00
		Cash			1,700.00
		Paid rent for the month, Chq 631
	3	Automobile Expense		295.00
		Accounts payable - Toms services			295.00
		Received invoice from Toms services, has until
		May 15th to pay, Invoice 241
	4	Cash		5,000.00
		Commissions Income			5,000.00
		Received Income for sale property, Contract 80
	5	Office supplies		450.00
		Account payable - Wilsons stationary			450.00
		Received invoice from Wilsons stationary, has until
		May 15th to pay, Invoice 1469
	6	Furniture and equipment		350.00
		Cash			350.00
		Bought a file cabinet for the office, chq 632
	8	Cash		8,000.00
		Commissions Income			8,000.00
		Received Income for sale property, Contract 81
	8	Salary Expense		900.00
		Cash			900.00
		Paid off office salaries, chq 633
	11	Advertising Expense		690.00
		Cash			690.00
		paid for advertising expense, chq 634
				300.00
	12	Renting expense			300.00
		Cash
		Paid rent fro for home. chq 102
	13	Cash		1,000.00
		L.Berringer, Drawings			1,000.00
		Withdrew money for personal use, chq 653
	14	Cash
		Commissions Income		15,500.00
		Received Income for sale property, Contract 82,83			1,500.00
		,84
	14	Telephone expense		175.00
		Cash			175.00
	15	Accounts payable - Toms service		295.00
		Cash			295.00
		paid invoice 241 to Toms service, chq 637
	15	Accounts payable - Wilson stationary
		Cash
		paid invoice 241 to Wilson stationary, chq 637
	15	Utility Expense		350.00
		Cash			350.00
		paid the hydro bill, chq 639
	15	Donation expense		100.00
		Cash			100.00
		donated to charity, chq 640
	15	Investment		400.00
		Cash			400.00
		Received 400 from dividend,
	15	Investment income		5,000.00
		Cash			5,000.00
	15	Furniture and Equipment		5,000.00
		Cash			5,000.00
		Purchased new computers with, chq 642
	15	Salaries Expense		900.00
		Cash			900.00
		Paid off Offiice salaries, chq 643
	15	Commission Expense		5,000.00
		Cash			5,000.00
		Paid commission to Barriegan enterprise, chq 644
		, 645

1. Post to the ledger 2. Create a 6-column worksheet 3. Prepare Financial Documents, Income Statement and Balance Sheet