2.1 Exercise - Part Two.xlsx.xlsx

	B	C	D	E	G	H	I	J
1	Daybook
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4	Balance Sheet				Income Statement
5	Date	Account	Debit	Credit	Date	Account	Debit	Credit
6	1 Jun 2015	Equity		3000	26 Jun 2015	Cost of goods sold	400
7	1 Jun 2015	Cash	3000		26 Jun 2015	Revenues		1200
8	10 Jun 2015	PP&E	1000		26 Jun 2015	Utility expenses	150
9	10 Jun 2015	Cash		1000	20 Aug 2015	Cost of goods sold	900
10	12 Jun 2015	Raw materials	500		20 Aug 2015	Revenues		2700
11	12 Jun 2015	Cash		250	20 Aug 2015	Utility expenses	200
12	12 Jun 2015	Trade Payables		250	20 Aug 2015	Depreciation	100
13	26 Jun 2015	Raw materials		400
14	26 Jun 2015	Cash	1200
15	26 Jun 2015	Cash		150
16	15 Jul 2015	Raw materials	900
17	15 Jul 2015	Cash		900
18	20 Aug 2015	Raw materials		900
19	20 Aug 2015	Cash	2700
20	20 Aug 2015	Cash		200
21	20 Aug 2015	PP&E		100
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