Answer:
See explanation section
Explanation:
Jan. 1 Equipment Debit $20,300
Cash Credit $20,300
To record the purchase of equipment assuming by cash.
Jan. 4 Accounts payable Debit $10,300
Cash Credit $10,300
To record the cash paid to accounts payable.
Jan. 8 Purchase Debit $90,900
Accounts payable Credit $90,900
To record the purchase of additional inventory (supplies) on account
Jan. 15 Cash Debit $22,800
Accounts receivable Credit $22,800
To record the cash received from customers
Jan. 19 Salaries expense Debit $30,600
Cash Credit $30,600
To record the cash paid for salaries expense
Jan. 28 Utilities expense Debit $17,300
Cash Credit $17,300
To record the cash paid for utilities expense
Jan. 30 Accounts receivable Debit $228,000
Sales Credit $228,000
To record the sales on account.