general journal ?

ledger accounts ?

trail balance?

June 1: Owner contributed $50,000 in cash to the business. June 1: Owner purchased a company vehicle in the amount of $15,000. June 3: Owner took out a small business loan in the amount of $25,000. June 5: Owner paid rent for June, and prepaid office rent for a 6-month period to cover July through December at $1,195 per month. June 5: Owner paid business license fees in the amount of $250 to the county. June 5: Owner ordered office supplies, on account, in the amount of $750.00. June 6: Owner performed service for client on account in the amount of $1,000. June 9: Owner provided service for client in the amount of $1,500. Customer paid $750 at time of service. Client will be billed for the balance due. June 10: Owner paid $250 in advertising costs to the local paper. June 15: Owner recorded wages due to the part-time employee in the amount of $325. This will be paid on June 20. June 15: Owner prepaid business insurance to cover July through December at the rate of $125 per month. J