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Credit Debit 7,000 7,000 280 280 520 520 170 170 45 45 265 265 Date General Journal Aug. 1 Cash at bank Rayyan, capital Aug. 2 Rent expense Cash at bank Aug. 5 Purchases Accounts payable Aug. 8 Fixtures and Fittings Cash at bank Aug. 12 Accounts payable Purchase returns and allowances Aug. 15 Accounts receivable Sales revenue Aug. 19 Rayyan, withdrawals Cash at bank Aug. 22 Sales returns and allowances Accounts receivable Aug. 24 Cash in hand Cash at bank Aug. 26 Accounts payable Cash at bank Aug. 28 Cash at bank Accounts receivable Aug. 30 Wages expense Cash in hand Aug. 30 Office equipment Cash at bank 160 160 30 30 240 475 240 [520 - 45 = 475] 475 100 100 160 160 215 215