General Journal Post ref, Date Description Debit Credit ri Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Accumulated Depreciation-Trucks Advertising Expense Common Stock Depreciation Expense-Equipment Depreciation Expense-Trucks Equipment Fuel Expense Insurance Expense Prepaid Insurance Retained Earnings Roofing Fees Earned Supplies Supplies Expense Trucks Unearned Roofing Fees Wages Expense To record purchase of equipment