Paid wages €11,000 by cheque on 15th December.

Now record the tranaction in the Bank Account.


DR CR
Date Details Amount Date Details Amount
December 1 Capital Account 40000 December 7 Rent Payable Account 20000
December 5 Sales Account 10000 December 12 Leasing Expenses Account 3500
December 8 Rent Receivable Account 4000      



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