Account	Prepaid Insurance				ACCOUNT NO.	14
					Balance
Date	Item	Post. Ref.	Debit	Credit	Debit	Credit
2019
June 12

2. Post (in chronological order) the journal to a ledger of four-column accounts, inserting appropriate posting references in the general journal as each item is posted. Extend the balances to the appropriate balance columns after each transaction is posted. If an amount box does not require an entry, leave it blank.

On June 1, 2019, Kris Storey established an interior decorating business, Eco-Centric Designs. During the month, Kris completed the following transactions related to the business.

June	1.	Kris transferred cash from a personal bank account to an account to be used for the business, $29,700.
	4.	Paid rent for period of June 4 to end of month, $2,880.
	6.	Purchased a truck for $25,000, paying $2,000 cash and giving a note payable for the remainder.
	8.	Purchased equipment on account, $11,580.
	10.	Purchased supplies for cash, $1,990.
	12.	Paid annual premiums on property and casualty insurance, $4,460.
	15.	Received cash for job completed, $12,470.

Enter the following transactions on Page 2 of the two-column journal.

	23.	Paid creditor a portion of the amount owed for equipment purchased on June 13, $4,130.
	24.	Recorded jobs completed on account and sent invoices to customers, $14,200.
	25.	Received an invoice for truck expenses, to be paid in July, $1,310.
	26.	Paid utilities expense, $1,490.
	27.	Paid miscellaneous expenses, $530.
	28.	Received cash from customers on account, $5,940.
	29.	Paid wages of employees, $3,950.
	30.	Withdrew cash for personal use, $3,300.

General Ledger
Account	Cash				ACCOUNT NO.	11
					Balance
Date	Item	Post. Ref.	Debit	Credit	Debit	Credit
2019
June 1
June 4
June 6
June 10
June 12
June 15
June 23
June 26
June 27
June 28
June 29
June 30

AccountAccounts Receivable ACCOUNT NO.12 BalanceDateItemPost. Ref.DebitCreditDebitCredit2019 June 24 June 28

AccountSupplies ACCOUNT NO.13 BalanceDateItemPost. Ref.DebitCreditDebitCredit2019 June 10

Account	Prepaid Insurance				ACCOUNT NO.	14
					Balance
Date	Item	Post. Ref.	Debit	Credit	Debit	Credit
2019
June 12