| Entry # | Date | Account | Amount | Account Category |
| 1 | 1/2/2017 | Common Stock | +$10,000 | Equity |
| 1 | 1/2/2017 | Cash | −$10,000 | Assets |
| 2 | 1/3/2017 | Notes Payable | +$5000 | Liabilities |
| 2 | 1/3/2017 | Cash | −$5000 | Assets |
| 3 | 1/4/2017 | Cash | +$1000 | Assets |
| 3 | 1/4/2017 | Equipment | −$1000 | Assets |
| 4 | 1/5/2017 | Cash | +$2000 | Assets |
| 4 | 1/5/2017 | Inventory | −$2000 | Assets |
| 5 | 1/5/2017 | Accounts Payable | +$1000 | Liabilities |
| 5 | 1/5/2017 | Inventory | −$1000 | Assets |
| 6 | 1/15/2017 | Sales Revenue | +$3000 | Revenue |
| 6 | 1/15/2017 | Accounts Receivable | −$3000 | Assets |
| 7 | 1/25/2017 | Sales Revenue | +$5000 | Revenue |
| 7 | 1/25/2017 | Accounts Receivable | −$5000 | Assets |
| 8 | 1/27/2017 | Cash | +$900 | Assets |
| 8 | 1/27/2017 | Rental Expense | −$900 | Expense |
| 9 | 1/30/2017 | Accounts Receivable | +$3000 | Assets |
| 9 | 1/30/2017 | Cash | −$3000 | Assets |
| 10 | 1/30/2017 | Cash | +$4000 | Assets |
| 10 | 1/30/2017 | Salary Expense | −$4000 | Expense |
| 11 | 1/30/2017 | Inventory | +$2500 | Assets |
| 11 | 1/30/2017 | Cost of Goods Sold | −$2500 | Expense |
| 12 | 1/31/2017 | Cash | +$1000 | Assets |
| 12 | 1/31/2017 | Accounts Payable | −$1000 | Liabilities |
| 13 | 1/31/2017 | Interest Payable | +$50 | Liabilities |
| 13 | 1/31/2017 | Interest Expense | −$50 | Expense |