Oa Date Accounts and Explanation Debit Credit Nov. 10 Salaries Expense 14,100 Cash 14.100 Paid cash for salaries. Date Accounts and Explanation Debit Credit Nov. 15 Accounts Payable 21,600 Cash 21,600 Paid cash on account Journal Page Credit Date Accounts and Explanation Post. Ref. Debit 2016 Nov. 1 60,000 Common Stock 60,000 Stockholder contribution Cash Account No. 101 Balance Credit Date Item Post. Ref. Debit Credit Debit 2016 Common Stock Account No. 301 Balance Date Item Post. Ref. Debit Credit Debit Credit 2016 0 Cash Cash Accou . 101 Balance Debit Credit Nov. 1 42.000 11,100 Nov. 2 Date Item Post. Ref. Debit Credit Nov. 8 17,800 6,600 Nov. 15 2016 Nov. 22 29,700 7,200 Nov. 21 Dec. 21 15.400 14,100 Nov. 25 Dec. 28 14,200 6,100 Dec. 1 2.700 Dec. 3 7.700 Dec. 15 Bal. 63,600 Oa Date Accounts and Explanation Debit Credit Nov. 10 Salaries Expense 14,100 Cash 14.100 Paid cash for salaries. Date Accounts and Explanation Debit Credit Nov. 15 Accounts Payable 21,600 Cash 21,600 Paid cash on account Journal Page Credit Date Accounts and Explanation Post. Ref. Debit 2016 Nov. 1 60,000 Common Stock 60,000 Stockholder contribution Cash Account No. 101 Balance Credit Date Item Post. Ref. Debit Credit Debit 2016 Common Stock Account No. 301 Balance Date Item Post. Ref. Debit Credit Debit Credit 2016 0 Cash Cash Accou . 101 Balance Debit Credit Nov. 1 42.000 11,100 Nov. 2 Date Item Post. Ref. Debit Credit Nov. 8 17,800 6,600 Nov. 15 2016 Nov. 22 29,700 7,200 Nov. 21 Dec. 21 15.400 14,100 Nov. 25 Dec. 28 14,200 6,100 Dec. 1 2.700 Dec. 3 7.700 Dec. 15 Bal. 63,600