PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE DOC. NO. POST. REF DEBIT CREDIT 1 1 2 2 3 3 4 4 EQUITY 310 Dennis Marier, Capital 320 Dennis Marier, Drawing ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable-Scott Company 150 Supplies 160 Prepaid Insurance EXPENSES 510 Rent Expense 520 Utilities Expense 530 Miscellaneous Expense LIABILITIES 210 Accounts Payable-Supply Mart March Transactions Mar. 1 Received cash from owner as an investment, $5,000.00. R1. 4 Paid cash for supplies, $1,500.00. C1