Do its Ledgers Credit5000Account ParticularsJan-02 CashManarang Capital|(To record cash invested)Jan-03 Rent ExpenseCash(To record rent paid)Jan-05 Repair EquipmentCashAccounts Payable(To record Equipment purchased)Jan-08 CashService Income(To record service income received)Jan-09 Supplies ExpensesCash(To record supplies paid)Jan-15 Accounts PayableDateDebit50002002003000100020004004003503501000Cash1000(To record amount paid)Jan-20 Salaries ExpensesCash(To record salaries paid)Jan-25 Manarang WithdrawalsCash(To record amount withdrawn)100100500500Jan-30 Cash480Service Income(To record service income earned)Jan-31 Accounts ReceivableService Income(To record service income earned)480250250

Ledger is the main book or principal book of account. The entries are posted into ledger from…

Account Particulars Credit 5000 Date Debit Jan-02 Cash Manarang Capital (To record cash invested) Jan-03 Rent Expense Cash (To record rent paid) Jan-05 Repair Equipment Cash Accounts Payable To record Equipment purchased) Jan-08 Cash Service Income (To record service income received) Jan-09 Supplies Expenses Cash (To record supplies paid) Jan-15 Accounts Payable Cash (To record amount paid) Jan-20 Salaries Expenses Cash (To record salaries paid) Jan-25 Manarang Withdrawals Cash (To record amount withdrawn) 5000 200 200 3000 1000 2000 400 400 350 350 1000 1000 100 100 500 500 Jan-30 Cash 480 Service Income (To record service income earned) Jan-31 Accounts Receivable Service Income (To record service income earned) 480 250 250