Pricipios de contabilidad

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Victor Arias

1-
a. Journalize the December transactions.
b. Adjusting entries

|Susquehanna Equipment Rentals|
|General Journal |
|December 1st – 31st2007 |
|Date |Account Titles and Explanations|Debit |Credit |
|Dec. 1 |Cash…………..………………………………. |200,000 | || |Capital Stock…………………………………. | |200,000 |
| |Owners (as shareholders)buy 20,000 shares of capital stock in | | |
| |exchange for cash. || |
|Dec. 1 |Rental Equipment………...…………………. |240,00 | |
||Cash………………………………….. | |140,000 |
| |Notes Payable…………………………| |100,000 |
| |Purchase of rental equipment from Rent-It, partly paid in cash, | | |
||remaining balance with note payable. | | |
|Dec. 1 |Prepaid Rent ………………………………......
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