JOURNAL ENTRIES DATE ACCOUNTS & EXPLANATION DEBIT CREDIT Apr1 Cash a/c 14000 Owner's capital a/c 14000 TO record investment) Apr5 Cash a/c 9500 Service revenue a/c 9500 To record cash recevied from service revenue) Apr 7 Account receivable a/c 4200 Service revenue a/c 4200 TO record service revenue) Apr 10 Supplies a/c 600 Cash a/c 600 To record supplies purchased) Apr 15 Advertising expenses a/c 700 Cash a/c 700 TO record paid advertising expenses) Apr 20 Cash a/c 2500 Account receivable a/c 2500 To reccord cash received from customer) Apr 21 Owner's drawing a/c 1010 Cash a/c 1010 To record owners withdrawal) Apr 23 Telephone bill expenses a/c 900 Telephone bill payable a/c 900 To record telephone bill received) Apr 28 Telephone bill payable a/c 900 Cash a/c 900