Write a journal account on revenue earned on cash and account
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When we introduced debits and credits, you learned about the usefulness of T-accounts as a graphic representation of any account in the general ledger. But before transactions are posted to the T-accounts, they are first recorded using special forms known as journals.
Journals
Accountants use special forms called journals to keep track of their business transactions. A journal is the first place information is entered into the accounting system. A journal is often referred to as the book of original entry because it is the place the information originally enters into the system. A journal keeps a historical account of all recordable transactions with which the company has engaged. In other words, a journal is similar to a diary for a business. When you enter information into a journal, we say you are journalizing the entry. Journaling the entry is the second step in the accounting cycle. Here is a picture of a journal.

You can see that a journal has columns labeled debit and credit. The debit is on the left side, and the credit is on the right. Let’s look at how we use a journal.
When filling in a journal, there are some rules you need to follow to improve journal entry organization.
Formatting When Recording Journal Entries
Include a date of when the transaction occurred.
The debit account title(s) always come first and on the left.
The credit account title(s) always come after all debit titles are entered, and on the right.
The titles of the credit accounts will be indented below the debit accounts.
You will have at least one debit (possibly more).
You will always have at least one credit (possibly more).
The dollar value of the debits must equal the dollar value of the credits or else the equation will go out of balance.
You will write a short description after each journal entry.
Skip a space after the description before starting the next journal entry.
An example journal entry format is as follows. It is not taken from previous examples but is intended to stand alone.

Note that this example has only one debit account and one credit account, which is considered a simple entry. A compound entry is when there is more than one account listed under the debit and/or credit column of a journal entry (as seen in the following).

Notice that for this entry, the rules for recording journal entries have been followed. There is a date of April 1, 2018, the debit account titles are listed first with Cash and Supplies, the credit account title of Common Stock is indented after the debit account titles, there are at least one debit and one credit, the debit amounts equal the credit amount, and there is a short description of the transaction.
Let’s now look at a few transactions from Printing Plus and record their journal entries.
Recording Transactions
We now return to our company example of Printing Plus, Lynn Sanders’ printing service company. We will analyze and record each of the transactions for her business and discuss how this impacts the financial statements. Some of the listed transactions have been ones we have seen throughout this chapter. More detail for each of these transactions is provided, along with a few new transactions.
On January 3, 2019, issues $20,000 shares of common stock for cash.
On January 5, 2019, purchases equipment on account for $3,500, payment due within the month.
On January 9, 2019, receives $4,000 cash in advance from a customer for services not yet rendered.
On January 10, 2019, provides $5,500 in services to a customer who asks to be billed for the services.
On January 12, 2019, pays a $300 utility bill with cash.
On January 14, 2019, distributed $100 cash in dividends to stockholders.
On January 17, 2019, receives $2,800 cash from a customer for services rendered.
On January 18, 2019, paid in full, with cash, for the equipment purchase on January 5.
On January 20, 2019, paid $3,600 cash in salaries expense to employees.
On January 23, 2019, received cash payment in full from the customer on the January 10 transaction.
On January 27, 2019, provides $1,200 in services to a customer who asks to be billed for the services.
On January 30, 2019, purchases supplies on account for $500, payment due within three mo