Salaries Payable Date Description Jan. 2, 20x8 Balance forward Jan. 31, 20x8 Journal page 2 Capital Stock Date Debit Credit Balance $ $ 18,000 18,000 Description Debit Jan. 2, 20X8 Balance forward Jan. 3, 20X8 Journal page 1 Revenues Date Description Debit Jan. 2, 20x8 Balance forward Jan. 6, 20x8 Journal page 1 Jan. 31, 20X8 Journal page 2 Supplies Expense Date Credit Balance $ 250,000 250,000 Credit Balance $ $ 55,000 55,000 26,000 81,000 Description Debit Credit Balance Jan. 2, 20x8 Balance forward $ Jan. 26, 20x8 Journal page 2 $ 3,000 3,000 Utilities Expense Date Description Debit Jan. 2, 20x8 Balance forward Jan. 21, 20x8 Journal page 2 4,000 Salaries Expense Credit Balance $ 4,000 Date Description Debit Credit Balance Jan. 2, 20x8 Jan. 14, 2008 Balance forward Journal page 1 15,000 Jan. 31, 2008 Journal page 2