Test 22 and 25 are based on the followings.

You have Yen 5,000,000 cash and establish your own company by investing the cash. You can borrow Yen 5,000,000 from a bank.

Test 22:

Describe your company and business

Test 23:

Make journal entries of your initial investment to your company

Test 24:

Make journal entries of bank borrowing of your company.

Test 25:

Make journal entries of the companys transactions for establishing properties (Assets), such as Asset purchase (equipment), expenses for Office supplies, salary etc., purchases transaction for merchandise or goods, whatever you need for your companys business.

Classify the companys expenditures such as Asset Purchas, Expenses and Purchase Transactions, when you make journal entries.