Ledger
Every journal entry. Debits match credits.
October studio rent
JE-1019 · 1 Oct 2026 · Rent
| Account | Debit | Credit |
|---|---|---|
| 5300 Rent | HK$22,000 | |
| 1000 Cash at bank | HK$22,000 |
Q3 rent and tools
JE-1018 · 30 Sep 2026 · Q3
| Account | Debit | Credit |
|---|---|---|
| 5300 Rent | HK$66,000 | |
| 5400 Software and tools | HK$9,600 | |
| 1000 Cash at bank | HK$75,600 |
Q3 payroll and MPF
JE-1017 · 30 Sep 2026 · Q3
| Account | Debit | Credit |
|---|---|---|
| 5000 Salaries | HK$594,000 | |
| 5100 Contractors | HK$54,000 | |
| 5200 MPF expense | HK$24,900 | |
| 1000 Cash at bank | HK$672,900 |
Q3 studio fees, collected
JE-1016 · 30 Sep 2026 · Q3
| Account | Debit | Credit |
|---|---|---|
| 1000 Cash at bank | HK$706,300 | |
| 4000 Studio fees | HK$706,300 |
Invoice INV-1048 · Lantern Retail
JE-1015 · 28 Sep 2026 · INV-1048
| Account | Debit | Credit |
|---|---|---|
| 1100 Accounts receivable | HK$42,500 | |
| 4000 Studio fees | HK$42,500 |
Bill · Figma
JE-1014 · 20 Sep 2026 · Figma
| Account | Debit | Credit |
|---|---|---|
| 5400 Software and tools | HK$4,800 | |
| 2000 Accounts payable | HK$4,800 |
Payment from Paper & Pine
JE-1013 · 2 Sep 2026 · INV-1046
| Account | Debit | Credit |
|---|---|---|
| 1000 Cash at bank | HK$28,400 | |
| 1100 Accounts receivable | HK$28,400 |
Invoice INV-1051 · West Pier Cafe
JE-1012 · 2 Sep 2026 · INV-1051
| Account | Debit | Credit |
|---|---|---|
| 1100 Accounts receivable | HK$18,800 | |
| 4000 Studio fees | HK$18,800 |
Invoice INV-1046 · Paper & Pine
JE-1011 · 20 Aug 2026 · INV-1046
| Account | Debit | Credit |
|---|---|---|
| 1100 Accounts receivable | HK$28,400 | |
| 4000 Studio fees | HK$28,400 |
Payment from Northwind Market
JE-1010 · 18 Aug 2026 · INV-1044
| Account | Debit | Credit |
|---|---|---|
| 1000 Cash at bank | HK$64,000 | |
| 1100 Accounts receivable | HK$64,000 |
Island Press paper stock
JE-1009 · 12 Aug 2026 · Island Press
| Account | Debit | Credit |
|---|---|---|
| 5500 General expenses | HK$6,400 | |
| 1000 Cash at bank | HK$6,400 |
Invoice INV-1044 · Northwind Market
JE-1008 · 4 Aug 2026 · INV-1044
| Account | Debit | Credit |
|---|---|---|
| 1100 Accounts receivable | HK$64,000 | |
| 4000 Studio fees | HK$64,000 |
Q2 rent and tools
JE-1007 · 30 Jun 2026 · Q2
| Account | Debit | Credit |
|---|---|---|
| 5300 Rent | HK$66,000 | |
| 5400 Software and tools | HK$9,600 | |
| 1000 Cash at bank | HK$75,600 |
Q2 payroll and MPF
JE-1006 · 30 Jun 2026 · Q2
| Account | Debit | Credit |
|---|---|---|
| 5000 Salaries | HK$594,000 | |
| 5100 Contractors | HK$54,000 | |
| 5200 MPF expense | HK$24,900 | |
| 1000 Cash at bank | HK$672,900 |
Q2 studio fees, collected
JE-1005 · 30 Jun 2026 · Q2
| Account | Debit | Credit |
|---|---|---|
| 1000 Cash at bank | HK$910,000 | |
| 4000 Studio fees | HK$910,000 |
Q1 rent and tools
JE-1004 · 31 Mar 2026 · Q1
| Account | Debit | Credit |
|---|---|---|
| 5300 Rent | HK$66,000 | |
| 5400 Software and tools | HK$9,600 | |
| 1000 Cash at bank | HK$75,600 |
Q1 payroll and MPF
JE-1003 · 31 Mar 2026 · Q1
| Account | Debit | Credit |
|---|---|---|
| 5000 Salaries | HK$594,000 | |
| 5100 Contractors | HK$54,000 | |
| 5200 MPF expense | HK$24,900 | |
| 1000 Cash at bank | HK$672,900 |
Q1 studio fees, collected
JE-1002 · 31 Mar 2026 · Q1
| Account | Debit | Credit |
|---|---|---|
| 1000 Cash at bank | HK$880,000 | |
| 4000 Studio fees | HK$880,000 |
Opening balances
JE-1001 · 2 Jan 2026 · Open
| Account | Debit | Credit |
|---|---|---|
| 1000 Cash at bank | HK$640,000 | |
| 3000 Owner's equity | HK$640,000 |