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General Journal - La Vie En Rose Bakery Co. Date Accounts Title Ref. No Debit(RM) Credit(RM) June 1 Cash 25,000 Ordinary Share Capital 25,000 3

General Journal - La Vie En Rose Bakery Co.

Date

Accounts Title

Ref. No

Debit(RM)

Credit(RM)

June 1

Cash

25,000

Ordinary Share Capital

25,000

3

Fixtures & Fittings

4,500

Cash

4,500

5

Bakery Equipment

7,000

Accounts Payable

7,000

6

Baking Supplies

3,000

Cash

3,000

7

Cash

15,000

Note Payable

15,000

8

Non-economic Transactions

9

Non-economic Transactions

10

Prepaid Insurance

1,500

Cash

1,500

11

Non-economic Transactions

12

Advertising Expense

500

Accounts Payable

500

18

Cash

5,200

Service Revenue

5,200

19

Non-economic Transactions

20

Accounts Payable

500

Cash

500

21

Non-economic Transactions

23

Accounts Payable

2,000

Cash

2,000

24

Cash

4,000

Accounts Receivable

3,000

Service Revenue

7,000

25

Dividend

1,500

Cash

1,500

27

Cash

2,100

Service Revenue

2,100

29

Rent Expense

1,000

Salaries Expense

7,300

Cash

8,300

30

Utility Expenses

2,300

Accounts Payable

2,300

General Journal - La Vie En Rose Bakery Co.

Date

Account Titles

Ref.

Debit (RM)

Credit (RM)

June 30

Supplies Expense

800

Supplies

800

Accounts Receivable

1,000

Service Revenue

1,000

Insurance Expense

125

Prepaid Expense

125

Salaries Expense

200

Salaries Payable

200

Depreciation Expense - Equipment

300

Accumulated Depreciation - Equipment

300

Prepare Adjusted Trial Balance

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