Kas

1 40,000 24,000 3
8 8,000 10,000 4
10 3,000 1,800 5
420 6
400 9
6,100 12
Balance 8,280

Biaya Gaji
12 6,100
Balance 6.1

Biaya Utilitas
11 380
Balance 380
 Modal Saham
40,000 1
40,000 Balance

Furnitur dan Peralatan

4 30,000
Balance 30,000

Piutang Dagang
8 12,000 3,000
Balance 9,000

Pendapatan
20,000 8
20,000 Balance

Utang Utilitas
380 11
380 Balance
 Sewa Dibayar Dimuka
3 24,000
Balance 24,000

Asuransi Dibayar Dimuka

5 1,800
Balance 1,800

Utang Dagang
9 400 20,000 4
1,500 7
21,000 Balance

Perlengkapan Kantor
6 420
7 1,500
Balance 1,920