1. Nov. 1
Nov. 25
Nov. 30
Balance B/F
Page No 52 – 53
T – Account Entries
1. Cash
Debit $
80,000
Nov. 3
600
Nov. 5
2,200
Nov. 26
Nov. 30
Balance C/F
82,800
16,600
Credit $
52,000
6,000
6,800
1,400
16,600
82,800
2. Capital
Debit $
Nov. 1
Balance B/F
Balance C/F
Credit $
80,000
80,000
80,000
80,000
80,000
3. Land
Nov. 3
Balance B/F
Debit $
52,000
52,000
52,000
Balance C/F
Credit $
52,000
52,000
4. Building
Nov. 5
Balance B/F
Debit $
36,000
36,000
36,000
Balance C/F
Credit $
36,000
36,000
5. Note Payable
Balance C/F
Debit $
30,000
30,000
Nov. 5
Balance B/F
Credit $
30,000
30,000
30,000

2. 6. Equipment
Nov. 17
Debit $
13,800
Balance B/F
13,800
12,000
Nov. 20
Balance C/F
Credit $
1,800
12,000
13,800
7. Account Payable
Nov. 20
Balance B/F
Nov. 17
Credit $
13,800
Balance B/F
Nov. 26
Balance C/F
Debit $
6,800
7,000
13,800
13,800
7,000
8. Account Receivable
Debit $
1,800
Nov. 25
Balance C/F
1,800
1,200
Credit $
600
1,200
1,800
9. Sales
Balance C/F
Debit $
2,200
2,200
Nov. 30
Balance B/F
Credit $
2,200
2,200
2,200
10. Utility Expense
Nov. 30
Balance B/F
Debit $
200
200
200
Balance C/F
Credit $
200
200
11. Wages
Nov. 30
Balance B/F
Debit $
1200
1200
1200
Balance C/F
Credit $
1200
1200