Cash journal

Cash at bank

DATA	CHEQUE	DETAILS	DEBIT	CREDIT
14/1/XX	770981	P R SMITH AND SONS		28.95
16/1/XX	770982	CAR WORKS		257.95
16/1/XX	770983	OFFICE SUPPLY		45.50
16/1/XX	DEPOSIT	CASH AND CHEQUES	750.25
18/1/XX	770984	CORNER SERVICE CENTer		135.00

Bank statement

The company notices the electricity account has been used instead of the Rent account for the sum of $750.00. Answer the relevant correction.

General journal

DATE	DETAILS	DEBIT	CREDIT