Made drawings of €4,200 by cheque on 23rd 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 December 15 Wages Account 11000
December 21 Debtor - Hampstead Heath Party Hire Account 1800 December 17 Creditor - Flash Sales Limited Account 8000



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