| A | B |
|---|
| Paid cash for rent | Rent Expense D; Cash C |
| You, the owner invested money in the business | Cash D; Your Name, Capital C |
| You, the owner withdrew money from the business | Your Name, Drawing D; Cash C |
| You, the owner withdrew merchandise | Your Name, Drawing D; Purchases C |
| Bought office supplies for cash | Office Supplies D; Cash C |
| Bought store supplies for cash | Store Supplies D; Cash C |
| Bought office supplies on account from Staples | Office Supplies D; AP-Staples C |
| Bought store supplies on account from Lowes | Store Supplies D; AP-Lowes C |
| Purchased merchandise for cash | Purchases D; Cash C |
| Purchased merchandise on account from Colony Publishing | Purchases D; AP-Colony Publishing C |
| Established a petty cash fund | Petty Cash D; Cash C |
| Replenished petty cash b/c business spent petty cash for misc. items and advertising | Misc. Exp. & Adv. Exp. D; Cash C |
| Sold merchandise on account to Tom Brown & collected sales tax | AR-Tom Brown D; Sales C; STP C |
| Recorded cash & credit card sales, including sales tax | Cash D; Sales C; STP C |
| Tom Brown a customer paid cash on account | Cash D; AR-Tom Brown C |
| Paid cash for advertising | Advertising Exp. D; Cash C |
| Paid cash for electric bill | Utilities Exp. D; Cash C |
| Beth Grove, customer, paid cash on account | Cash D; AR-Beth Grove C |
| Paid cash on account to Lowe's for supplies previously bought. | AP-Lowes D; Cash C |
| Purchased merchandise from Magic Lawn Co. for cash | Purchases D; Cash C |
| Leonard Houston purchased merchandise on account, including sales tax | AR-L. Houston D; Sales C; STP C |
| Nicole Oman, owner, withdrew merchandise | N. Oman Drawing D; Purchases C |
| Mr. Jones, a customer, paid cash on account. | Cash D; AR-Mr. Jones C |
