1)Received cash from owner as additional investment,$20 000 收到业主作为追加投资的现金 借：现金 $20 000 贷：投资（或自有资本）$20 000 2)Paid advertising expense ,$520 支付广告费 借：广告费 $520 贷：现金 $520 3)Purchased supplies of gas and oil for cash $780 用现金购买燃油 借：燃油费 $780 贷：现金 $780 4)Received cash from cash customers,$1500 收到现金客户的现金付款 借：现金 $1500 贷：营业收入 $1500 5)Charged customers for delivery services on account ,$2100 客户应付货运费-记账 借：应收款 $2100 贷：营业收入 $2100 6)Paid creditora on account ,$470 支付债权人（creditora似应是creditors） 借：应付款 $470 贷：现金 $470 7)Paid rent for November ,$1000 支付11月租金 借：租金支出 贷：现金 8)Received cash from customers on account ,$1810 收到记账客户的现金 借：现金 $1810 贷：应收款 $1810 9)Paid cash to owner for personal use ,$900 业主支取现金自用 借：自有资本 $900 贷：现金 $900 10)Determined by taking an inventory that $650of supplies of gas and oil had been used during the month 月内消费库存燃油 借：燃油费 $650 贷：库存燃油 $650 注：会计科目名称各公司有所不同，不知楼主用的什么，但原理不错。