Always assume cash is involved unless told otherwise

With this data you will be able to make journal entries, then a trial balance and then your 3 financial reports for the period of Jan 1 through March 31^st.

Jan
1	Start sole prop with $10,000 cash
2	Borrow $50,000 from bank first payment due in 90 days
3	Rent manufacturing space $1000
4	Buy machinery $20,000
5	Buy raw material needed to make 1000 collars -- $5,000 (what is your COGS?you will need to know in order to figure profit on future sales)
5	Buy more raw materials to make 2000 collars $10,000 will pay for it in 30 days
6	Hire an employee who will be paid $1,000 once a month on the first of the month starting on 2/1/19 (Fortunately in the wonderful country of ChrisLandia there are no payroll taxes)
9	Prepay a years cell phone service $1200 (actual costs is $100 per month which will be due the 1st of each month) (do you expense it or set up as a prepaid expense)
11	Buy a desk and office equipment for $3000 -- pay down and balance due in 30 days (2/10 net 30)
12	My first sale sell 500 collars for $5000
16	Sell 300 collars for $4000 -- client will pay in 30 days
18	Buy an Aardvark to be my model for making collars. Named her Mother Theresa. Paid $1000
20	Pay balance due on office equipment (from 1/11)
23	Pay a web designer $1000
24	Set up Google Ads Pay $100 today and will pay $100 per month for balance of the year (future payments due the 15th of each month)
27	Idiot employee must have put the collar on too tight Mother Theresa dies
28	Buy packaging material for shipping collars $2000 due 30 days
FEB
1	Pay Employee $1000
3	Pay rent
5	Pay invoice from Jan 5
10	Receive A/R from Jan. 16th sale
11	Sell 500 collars for $6,000
12	Receive special order for 500 collars with companys logo. Receive $10,000. Order to be completed and shipped on 6/1
13	Replace Mother Theresa with new aardvark. Not naming it until I see if idiot employee can put right sized collars on this one. Paid $1500
14	Buy more raw material --- enough for 2000 collars cost is $10,000. Pay now and balance 2/10 Net 30
15	Pay Google ad
16	Buy cheap delivery truck from Chriss Cheap Used Trucks $3000
17	Insurance on truck -- 3 months is $800 (do you expense it or set up as a prepaid expense)
18	Paid all utilities $400
19	Sold 1000 collars for $9000 to Bobs Aardvark-arama. Received down, balance due in 30 days
20	Buy aardvark chow from Chriss Aardvark Chow $200
21	Buy stationary and office supplies from Chriss Office Supplies $300
25	Pay invoice from 2/14
26	Pay invoice from 1/28
27	Pay toxic waste company to come clean up the aardvarks potty area $200
28	Named aardvark Aaron hope its a boy but idiot employee refuses to investigate
28	Just received notice that Bobs Aardvark-arama declared bankruptcy. They have zero assets.
March
1	Pay idiot employee --- not sure why I keep him around
3	Pay rent
4	Place an ad in the Aardvark times- pay $500
5	Finally make another sale. 500 collars for $5000
6	What do you know, 2 sales in two days? Sell 1000 collars for $8000.
8	Buy another piece of machinery for the art of collar making. $5000. Will pay in 30 days
9	Finally take a draw for the owners benefit (salary) $3,000
15	Pay google
16	Shipping calls and advised that I have not been paying them shipping costs. I claim I never received a bill, they say sure. So I pay them $1000
17	Another toxic waste cleanup $200
18	Take potential client to the Aardvark Steak House. $200
19	Buy more aardvark chow $300
21	Paid all utilities $500
22	Aaron needs shots and checkup. Take him to Chriss Aardvark Vets -- $300
23	I have an uninsured damage to inventory when either Aaron or idiot employee chews up $1000 worth of inventory
24	Sell 500 collars for $6000 on A/R 2/10 net 30
25	Fire idiot employee and give him $1000 severance
26	Hire experienced Aardvark Wrangler. Salary will be $2000 per month. Confirms Aaron is a she but we decide not to change her name as she is just now responding to her name. Pay wrangler a $500 sign on bonus. First paycheck is due 4/15
27	Pay gasoline bill for months truck expense $200
28	Buy new tires for truck from Chriss Truck Tires $800
29	Hired world renowned aardvark artist to paint our logo on the truck and front door of office. $1000 ($600 for truck, $400 for office door)
30	Hire accountant to complete my financial reports Pay $500 down and $1000 due when reports are completed.