Rent (131); Office Equipment (163);: Accounts Payable (201); Common StocR (307):319,3 View transaction list Journal entry worksheet 12 1 2 3 4 5 6 7 8 Brooks invested $195,000 cash along with $20,000 in office equipment in the company in exchange for common stock. Note: Enter debits before credits. Date General Journal Debit Credit Mar 01 Cash 195,000 Office equipment Common stock 20,000 215,000 Record entry Clear entry View general journal References eBook& Resources Worksheet Learning Objective: 02-C3 Describe a ledger and a chart of accounts Learning Objective: 02-P2