CASH 2024 Date Item Post. Ref. Debit Credit Debit Jun. 1 Account No. 110 Balance Credit Jun. 1 Cash Office Furniture Common Stock June 5: Paid monthly rent of $1,300. Date Jun. 5 Rent Expense Cash Accounts Debit Credit 13,200 5,300 18,500 Accounts Debit Credit 1,300 1,300 Date Jun. 9 Office Supplies Accounts Payable Accounts Debit Credit 600 June 14: Paid employee's salary, $1,900. Date Jun. 14 Salaries Expense Cash 600 Accounts Debit Credit 1,900 1,900 Date Jun. 18 Utilities Expense Utilities Payable Accounts Debit Credit 370 June 21: Paid $500 of the account payable created on June 9. Date Jun. 21 Accounts Payable Cash Accounts 370 Debit Credit 500 500 Date Jun. 25 Accounts Receivable Service Revenue Accounts Debit Credit 5,700 5,700 June 28: Paid cash dividends of $6,700. Date Jun. 28 Dividends Cash Accounts Debit Credit 6,700 6,700