Emerald Delivery Limited Journal Date Account Title Debit Credit Sep 1, 2015 Cash 20,000 To Share Capital 20,000 Sep 4, 2015 Delivery Truck 30,000 To Cash 5,000 To Bank Loan 25,000 Sep 8, 2015 Rent expense To Cash Sep 15, 2015 Liability insurance 450 To Cash 1,200 1,200 450 Sep 18, 2015 Cash 2,500 To Service revenue 2,500 Sep 20, 2015 Salaries expense 600 To Cash 600 Sep 25, 2015 Utilities expense 125 To Cash 125 Sep 30, 2015 Dividends To Cash 700 700 Sep 30, 2015 Accounts receivables 1,100 To Service revenue 1,100