\begin{tabular}{|c|l|c|c|} \hline \multicolumn{3}{|c|}{ General Journal } \\ \hline Date & \multicolumn{1}{|c|}{ Accounts } & Debit & Credit \\ \hline 1-Jan & Bank Account & $5,000 & \\ \hline & Capital & & \\ \hline & (Owner invests in Business) & & \\ \hline 2-Jan & Equipment & & \\ \hline & Bank Account & & \\ \hline & (Purchase bookshelf with cash) & & \\ \hline 5-Jan & Inventory & & \\ \hline & Bank Account & Purchase books with cash) & \\ \hline \end{tabular} Ledger and T Account