*** DO NOT POST THIS ENTRY - USE AS A TEMPLATE ONLY ***
=================================================
KEEP THIS SECTION AS IS:
---------------------------------
    <table CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="60%">
      <tr>
        <td WIDTH="10%" VALIGN="TOP"></td>
        <td WIDTH="50%" VALIGN="TOP" COLSPAN="2"><font face="Arial" color="#0000FF" size="2"><u>JOURNAL ENTRY</u></font></td>
        <td WIDTH="20%" VALIGN="TOP" align="center" bgcolor="#CEFFCE">
          <p ALIGN="center"><font face="Arial" color="#0000FF"><small><u>DEBIT</u></small></font></p></td>
        <td WIDTH="20%" VALIGN="TOP" align="center" bgcolor="#FFE0C1"><p ALIGN="center"><small><font face="Arial" color="#0000FF"><u>CREDIT</u></font></small></p></td>
      </tr>

------------------------------------------------
THIS IS THE DEBIT ENTRY
------------------------------------------------
      <tr>
        <td WIDTH="10%" VALIGN="TOP">(1)</td>
        <td WIDTH="50%" VALIGN="TOP" COLSPAN="2"><font face="Arial"><small>DR. CASH</small></font></td>
        <td WIDTH="20%" VALIGN="TOP" align="center" bgcolor="#CEFFCE"><p ALIGN="center"><font face="Arial"><small>10,000</small></font></p></td>
        <td WIDTH="20%" VALIGN="TOP" align="center" bgcolor="#FFE0C1">&nbsp;</td>
      </tr>

----------------------------------------------
THIS IS THE CREDIT SIDE
---------------------------------------------
      <tr>
        <td WIDTH="10%" VALIGN="TOP"></td>
        <td WIDTH="5%" VALIGN="TOP">&nbsp;</td>
        <td WIDTH="45%" VALIGN="TOP"><font face="Arial"><small>CR. S/H LOAN</small></font></td>
        <td WIDTH="20%" VALIGN="TOP" align="center" bgcolor="#CEFFCE">&nbsp;</td>
        <td WIDTH="20%" VALIGN="TOP" align="center" bgcolor="#FFE0C1"><p ALIGN="center"><font face="Arial"><small>10,000</small></font></p></td>
      </tr>

-------------------------------
REPEAT ABOVE OR END /TABLE BELOW
THAT IS .. IF YOU NEED EXTRA DEBIT
OR CREDIT COLUMNS, JUST COPY THAT
SECTION OVER AND OVER. OH BY THE
WAY .. DELETE THESE MESSAGES TOO
--------------------------------
    </table>

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*** The END  /// 
from http://1800hart.com/blog/