Debit Credit 10.000 10.000 200 200 4,000 4,000 11 1,300 General Journal Date Account Explanation Jan. 1 Cash Share Capital To record the issuance of shares. 5 Rent Expense Cash To record the payment of rent for the month. 9 Unused Supplies Cash To record the purchase of supplies. Cash Service Revenue To record service revenue earned. 28 Truck Operation Expense. Accounts Payable To record truck repairs. 30 Salaries Expense Cash To record payment of salaries for the month 31 Accounts Receivable. Service Revenue, To record service revenue earned during the month 31 Supplies Expense Unused Supplies To record supplies used during the month 1.300 450 450 1.800 1.800 1.600 1.600 200 200 o UUU 200 Unused Supplies To record supplies used during the month Required a Prepare necessary General Ledger T-accounts and post the transactions. b. Prepare a Trial Balance at January 31, 2015 c Prepare an Income Statement and Statement of Changes in Equity for the month ended January 31, 2015 and a Balance Sheet at January 31, 2015