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BS Part II IS Part II JE Part II Balance Sheet Part I Income Statement

Journal EntriesDr.Cr.

Common Stock$ 500,000

Principle Payments$ 60,000
Principle Payments Payable$ 60,000

Interest$ 18,000
Interest Payable$ 18,000

Land$ 525,000
Cash$ 525,000

Drilling$ 1,000
Cash$ 1,000

Bldg and equipment$ 240,000
Cash$ 240,000

Inventory$ 6,300
Accounts Payable$ 6,300

Accounts Payable$500

Accounts Receivable$5,000

Accounts Receivable$10,000
Sales Revenue$10,000

Wages Payable$1,500

Delivery Service$900
Services Payable$900

Principle Loan$300,000
Loan payable$300,000

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