Assignment 1: GENERAL JOURNAL Page 22 Date Account Titles PR DR CR jan Rent Expense 521 700 Cash 111 700 jan Accounts Recievable 115 1,500 Income Summary 911 1,500 jan Advertising Expense 575 100 cash 111 100 jan Office Supplies 141 500 Accounts Payable 211 500 jan Notes Payable 221 200 Interest Expense 611 20 Cash 111 220 jan Wage Expense 511 500 Cash 111 500 jan cash debit 111 1,700 Income Summary 911 1,700 jan Telephone Cash 555 92 111 92 jan utilities Cash 565 128 111 128 jan cash debit 111 800 Accounts recievable 115 800 jan Wages Cash 511 500 111 500