Angel started his sole proprietorship business (propriotership), a salon

beauty in June 2021, under the name Angelica Salon.

The following are transactions that occurred at Angelica salon during the month of June

Prepare the general journals according to the transactions that occurred on the following dates:

d. $ 150 debit.

June 1 Angel deposited IDR 20,000,000 as his initial capital.

June 2 Purchased equipment (Equipment) for salon Rp 7,000,000 in cash

June 5 Purchased consumables (Supplies) on credit Rp 2,350,000 June Recorded Rp 9,500,000 in revenue for services rendered June Paid expenses for June: salaries expense Rp 3,500,000; rental expense IDR 400,000:

6

10

utility expenses (telephone, water, electricity) IDR 650,000; and other expenses Rp. 100,000 June 15 Provided services to several customers for Rp. 650,000, the payment of which will be received in the future

June 17 Paying off the debt on the transaction on June 5

June 20 Received payment of receivables for transactions on the day 400,000

June 15, Rp

27 June Received Rp 1,000,000 in advance from Mrs. Wyta for care services for her family, which will be carried out next month.