GENERAL JOURNAL Date 02-Jan-X5 Cash Accounts Capital Stock Bikash invested cash in exchange for stock 04-Jan-X5 Equipment Loan Payable Purchased equipment with proceeds of loan 06-Jan-X5 Accounts Receivable Revenues Provided services to customers on account 07-Jan-X5 Supplies Expense Accounts Payable Purchased (on account) and used supplies 11-Jan-X5 Accounts Payable Cash Paid for purchase of Jan. 7 15-Jan-X5 Wage Expense Cash Paid employee GENERAL JOURNAL Date 17-Jan-X5 Cash Accounts Accounts Receivable Collected partial payment on receivables 18-Jan-X5 Cash Revenues Provided services to customers for cash 20-Jan-X5 Supplies Expense Accounts Payable Purchased (on account) and used supplies 31-Jan-X5 Wage Expense Cash Paid employee 31-Jan-X5 Loan Payable Interest Expense Cash Paid off the loan with interest Page 1 Debits Credits 1,000,000 1,000,000 200,000 200,000 300,000 300,000 10,000 10,000 10,000 10,000 100,000 100,000 Page 2 Debits Credits 150,000 150,000 180,000 180,000 20,000 20,000 100,000 100,000 200,000 2,000 202,000