See attached template.
Considering this info log below...
During May 2009, the following events occurred:
A- Laird received $12,000 as a gift and deposited the cash in the business bank account.
B- Paid off the beginning balance of Accounts Payable.
C- Performed services for a client and received cash of $1,100.
D- Collected cash from a customer on account, $750.00
E- Purchased supplies on account, $720.00
F- Consulted on the interior design of a major office building and billed the client for services performed, $5,000.
G- Invested personal cash of $1,700 in the business.
H- Paid Offices rent, $1,860
I- Sold supplies at cost to another interior designed for $80 cash
J- Withdrew cash of $4,000 for personal use.