JOURNAL

Date		Description	Ref.	Debit	Credit
Dec.	a.	Cash		15.000.000
		Capital			15.000.000
	b.	Equipment		3.500.000
		Cash			1.500.000
		Account Payable			2.000.000
	c.	Cash		2.750.000
		Service Income			2.750.000
	d.	Supplies		750.000
		Cash			750.000
	e.	Rent Expense		2.500.000
		Cash			2.500.000
	f.	Cash		5.750.000
		Service Income			5.750.000
	g.	Account Payable		1.250.000
		Cash			1.250.000
	h.	Supplies		865.000
		Cash			865.000
	i.	Wages  Expense		1.250.000
		Cash			1.250.000
	j.	Prive		750.000
		Cash			750.000
	k.	Cash		2.650.000
		Service Income			2.650.000
		TOTAL		37.015.000	37.015.000

GENERAL JOURNAL

December 2008