3 Date 4 Sample Debit account 5 6 A B C D E F G H Post. Transaction Ref. Debit Credit XXX (indent) credit account *skip a line between transactions* XXX 7 1-Dec Cash 8 A/R-Franklin 555 555 9 10 2-Dec A/P-Gusto 11 Cash 1,432 1,432 12 13 3-Dec Rent Expense 14 Cash 2,100 2,100 15 16 4-Dec A/R Washington 1,310 17 Earned Revenue 1,310 18 19 5-Dec Wages Payable 1,600 20 Cash 1,600 21 22 8-Dec Land 27,342 23 Notes Payable 24 25 9-Dec Utilities Expense Page 27,342 1,475 26 Cash 1,475 27 28 10-Dec Cash 29 Earned Revenue 444 444 30 31 11-Dec Cash 32 A/R-Washington 777 777 33 34 12-Dec Wages Expense 35 Wages Payable 1,532 1,532 36 37 15-Dec Drawings - Leah Tyler 3,088 38 Cash 3,088 39 40 16-Dec A/R-Franklin 11,111 41 Earned Revenue 11,111 42 43 22-Dec Cash 44 A/R-Franklin 2,227 2,227 45 46 23-Dec Wages Payable 47 Cash 1,532 1,532 48 49 50 ADJ #1 Depreciation Expense 1000 51 Accumulated Depreciation 1000 52 53 ADJ #2 Insurance Expense 1,200 54 Prepaid Insurance 1,200 55 56 ADJ #3 Unearned Revenue 1,500 57 Earned Revenue 1,500 58 59 ADJ #4 Supply Expense 60 Supplies 579 579 61