Questions: Account title Debit Credit Sales revenue 6,000 Cash 6,000 Salaries expense 3,000 Cash 3,000 Rent payable 3,000 Cash 3,000 Supplies expense 6,000 Cash 6,000 Utilities expense 3,000 Cash 3,000

The provided text appears to be a list of journal entries for a series of transactions. Let's analyze each entry to understand the transactions being recorded:

1. Sales Revenue and Cash:

   • Debit: Cash $6,000
   • Credit: Sales Revenue $6,000
   • Explanation: This entry records the receipt of cash from sales. Cash is increased (debited) because the company received money, and Sales Revenue is credited to reflect the income earned from sales.

2. Salaries Expense and Cash:

   • Debit: Salaries Expense $3,000
   • Credit: Cash $3,000
   • Explanation: This entry records the payment of salaries. Salaries Expense is debited to reflect the cost incurred, and Cash is credited because the company paid out cash.

3. Rent Payable and Cash:

   • Debit: Rent Payable $3,000
   • Credit: Cash $3,000
   • Explanation: This entry records the payment of rent that was previously recorded as payable. Rent Payable is debited to decrease the liability, and Cash is credited because the company paid out cash.

4. Supplies Expense and Cash:

   • Debit: Supplies Expense $6,000
   • Credit: Cash $6,000
   • Explanation: This entry records the purchase of supplies. Supplies Expense is debited to reflect the cost incurred, and Cash is credited because the company paid out cash.

5. Utilities Expense and Cash:

   • Debit: Utilities Expense $3,000
   • Credit: Cash $3,000
   • Explanation: This entry records the payment for utilities. Utilities Expense is debited to reflect the cost incurred, and Cash is credited because the company paid out cash.

In summary, these journal entries reflect various transactions involving cash inflows from sales and cash outflows for expenses and liabilities. Each entry follows the accounting principle of debiting the account that receives value and crediting the account that gives value.