Date		Account and Explanation		Debit	Credit
Jun	1	Cash		105,000
Jun	1	Capital			105,000
		(capital contribution)
Jun	1	Computer Equipment		56,000
Jun	1	Cash			56,000
Jun	1	Cash		198,000
Jun	1	Bank Loan Payable			198,000
Jun	1	Prepaid Insurance		7,200
Jun	1	Cash			7,200
Jun	3	Cash		3,200
Jun	3	Revenues			3,200
Jun	5	Telephone Expense		200
Jun	5	Cash			200
Jun	7	Office Supplies		2,800
Jun	7	Accounts Payable			2,800
Jun	8	Accounts Receivable		7,000
Jun	8	Revenues			7,000
Jun	11	Cash		6,700
Jun	11	Unearned Revenue			6,700
Jun	17	Wages Expense		6,900
Jun	17	Cash			6,900
Jun	19	Cash		2,100
Jun	19	Accounts Receivable			2,100
Jun	21	Withdrawals		2,000
Jun	21	Cash			2,000
Jun	25	Accounts Payable		1,680
Jun	25	Cash			1,680
Jun	25	Accounts Receivable		6,700
Jun	25	Revenues			6,700
Jun	27	Cash		2,500
Jun	27	Revenues			2,500

required:

Account: Accounts Receivable

Date		Description	Ref.	Debit	Credit	Balance
Jun			GJ			DRCR
Jun			GJ			DRCR
Jun			GJ			DRCR
Jun			GJ			DRCR
Jun			GJ			DRCR
Jun	30	Unadjusted Balance				DRCR