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Cash (DR); Capital or Equity (CR)
General Journal
****dr/bank
****dr/car
****dr/furniture
*********cr/capital
opening entry
I think Cash/Bank Account to be debite because it gain in any source . and Owner's Equity account should be credited with same amount as it gain libilty .
Receipt Voucher is not require because there is no second party .
Owner himself investing in his own business so journal entery is enough and suporting documents require ( legal documents ) as proof