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IN the picture shown I am noticing that when there is something debited and credited there is an account listed for both debit and credit.

IN the picture shown I am noticing that when there is something debited and credited there is an account listed for both debit and credit. However, there is not a account listed on journal entries with the 04/02 entry for equipment and the 04/10 entry for food supplies. Are these typos or should there be something there.?

General Journal
Always list the Debit item first.
Date Accounts Debit Credit
1-Apr Cash $ 100,000.00
Capital, Parrot $ 100,000.00
1-Apr Prepaid Insurance $ 14,000.00
Cash $ 14,000.00
2-Apr Rent Expense Lodge & Campgrounds $ 25,000.00
$ 25,000.00
2-Apr Cash $ 32,000.00
2-Apr Registration Fees $ 32,000.00
2-Apr Equipment Fishing Boats $ 45,000.00
$ 45,000.00
3-Apr Food Supplies Wendy's $ 5,000.00
Accounts Payable $ 5,000.00
5-Apr Office Supplies $ 1,250.00
Accounts Payable $ 1,250.00
7-Apr Cash $ 48,300.00
Registration Fees $ 48,300.00
10-Apr Food Supplies Wendy's $ 7,200.00
$ 7,200.00
10-Apr Wages expense $ 9,500.00
Cash $ 9,500.00
14-Apr Cash $ 35,600.00
Registration Fees $ 35,600.00
16-Apr Food Supplies Wendy's $ 9,000.00
Accounts Payable $ 9,000.00
17-Apr Wages Expense $ 9,500.00
Cash $ 9,500.00
18-Apr Postage expense $ 275.00
Cash $ 275.00

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