General Journal T Accounts Trial Balance Record each transaction. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the f field.) View transaction list View journal entry worksheet No Transaction General Journal 1 January 01 Cash Common Stock 2 January 05 Land Notes Payable 3 January 09 Equipment Cash Debit Credit 38,000 38,000 22,000 22,000 8,600 8,600 4 January 12 No Journal Entry Required 5 January 18 Cash 12,600 Service Revenue 12,600 6 January 23 Supplies Accounts Payable 2,600 2,600 7 January 31 Salaries Expense Cash 7,800 7,800 General Journa T Accounts