GENERAL JOURNAL ENTRIES

A company has following happened in last year

A) Purchased buildings costing $386 and equipment costing $194

B) Borrowed $91 from a ban, signing a short term note

C) Provided $57,671 in service to customers during the year, with $22,860 on account and rest recieved in cash

D) Paid $890 cash on accounts payable

E) Purchased $2,000 of inventory on account

F)Inccurred $140 in utility usage during the year, paid 92 in cash and owed rest on account

G) Received $2,700 on accounts paid by customer

H) Purchased and used fuel of $1,600 cash in delivery during the year

I) Declared $989 in dividends at end of year to be paid the following year

J) Paid payroll, $2,300 during the year