| A | B |
|---|
| Received Cash from owner as an investment | Cash Debit > Capital Credit |
| Paid cash for supplies | Supplies Debit > Cash Credit |
| Paid cash for insurance | Prepaid Ins Debit > Cash Credit |
| Bought supplies on account from Smith Supplies | Supplies Debit > Smith Sup Credit |
| Received cash from sales | Cash Debit > Sales Credit |
| Paid cash on account to Smith Supplies | Smith Sup Debit > Cash Credit |
| Paid cash for rent | Rent Exp Debit > Cash Credit |
| Paid cash for repairs | Repairs Exp Debit > Cash Credit |
| Paid cash for miscellaneous expense | Misc Exp Debit > Cash Credit |
| Paid cash for telephone bill | Utilities Exp Debit > Cash Credit |
| Paid cash to owner for personal use | Jeff Miller Drawing Debit > Cash Credit |
