DR

 Capital Account

CR

May

€

May

€

30

Bal c/d

25,000

 1

Bank a/c

25,000

Bal b/d

25,000

DR

Drawings Account

CR

May

€

May

€

20

Bank a/c

900

27

Purchases a/c

200

30

Bal c/d

1,100

 1,100

 1,100

Bal b/d

1,100

DR

Bank Account

CR

May

€

May

€

1

Capital a/c

25,000

2

Equipment a/c

7,000

10

Sales a/c

5,000

6

Purchases a/c

3,000

25

Rent received a/c

1,000

15

Rent a/c

1,800

16

Stationery a/c

500

16

Advertising a/c

650

20

Drawings a/c

900

22

Cianod a/c

1,200

23

Wages a/c

1,800

26

Travel expense a/c

75

30

Bargain Pieces a/c

5,000

30

Bal c/d

9,075

31,000

 31,000

Bal b/d

9,075

DR

Equipment Account

CR

May

€

May

€

2

Bank a/c

 7,000

30 

Bal c/d

7,000

Bal b/d

7,000

DR

Furniture Account

CR

May

€

May

€

4

Bargain Pieces a/d

5,000

30

Bal c/d

5,000

Bal b/d

5,000

DR

Purchases Account

CR

May

€

May

€

5

Cianod a/c

2,000

27

Drawings a/c

200

6

Bank a/c

3,000

30

Bal c/d

4,800

5,000

 5,000

Bal b/d

4,800

DR

Sales Account

CR

May

€

May

€

10

Bank a/c

5,000

30

Bal c/d

5,950

28

G. Dunne a/c

950

5,950

 5,950

Bal b/d

5,950

DR

Purchases Returns Account

CR

May

€

May

€

30

Bal c/d

800

18

Cianod a/c

800

 Bal b/d

800

DR

Rent Payable Account

CR

May

€

May

€

15

Bank a/c

1,800

30

Bal c/d

1,800

Bal b/d

1,800

DR

Stationery Account

CR

May

€

May

€

16

Bank a/c

500

30

Bal c/d

500

Bal b/d

500

DR

Advertising Account

CR

May

€

May

€

16

Bank a/c

650

30

Bal c/d

650

Bal b/d

650

DR

Wages Account

CR

May

€

May

€

23

Bank a/c

1,800

30

Bal c/d

1,800

Bal b/d

1,800

DR

Travel Expenses Account

CR

May

€

May

€

26<