Journal Entries for Coffee Shop Transactions:

Rent:
- Debit: Rent Expense
- Credit: Cash or Bank

Advance Rent:
- Debit: Prepaid Rent (Asset)
- Credit: Cash or Bank

Electricity Deposit:
- Debit: Electricity Deposit (Asset)
- Credit: Cash or Bank

Electricity Bill:
- Debit: Electricity Expense
- Credit: Accounts Payable (if not paid immediately) or Cash or Bank (if paid immediately)

Electricity Fitting:
- Debit: Furniture and Fixtures (Asset)
- Credit: Cash or Bank

Water Bill:
- Debit: Water Expense
- Credit: Accounts Payable (if not paid immediately) or Cash or Bank (if paid immediately)

Water Commission Security:
- Debit: Water Commission Security (Asset)
- Credit: Cash or Bank

Explanation:
When recording transactions in the journal, it is important to follow the basic accounting equation: Assets = Liabilities + Equity. Each transaction affects at least two accounts and must be recorded with the appropriate debits and credits.

Rent:
When paying rent for the coffee shop, the Rent Expense account is increased (debited), and the Cash or Bank account is decreased (credited). This reflects the outflow of cash for rent expense.

Advance Rent:
If the coffee shop pays rent in advance, the Prepaid Rent account is increased (debited) to show the prepayment of rent. The Cash or Bank account is decreased (credited) to reflect the outflow of cash.

Electricity Deposit:
When paying a deposit for electricity, the Electricity Deposit account is increased (debited) to show the asset acquired. The Cash or Bank account is decreased (credited) to reflect the outflow of cash.

Electricity Bill:
When the electricity bill is received but not yet paid, the Electricity Expense account is increased (debited) to recognize the expense incurred. The Accounts Payable account is increased (credited) to show the liability owed. Once the bill is paid, the Cash or Bank account is decreased (credited) to reflect the outflow of cash.

Electricity Fitting:
When purchasing furniture and fixtures for the coffee shop, the Furniture and Fixtures account is increased (debited) to show the asset acquired. The Cash or Bank account is decreased (credited) to reflect the outflow of cash.

Water Bill:
Similar to the electricity bill, the Water Expense account is increased (debited) when the water bill is received but not yet paid. The Accounts Payable account is increased (credited) to show the liability owed. Once the bill is paid, the Cash or Bank account is decreased (credited) to reflect the outflow of cash.

Water Commission Security:
When paying a security deposit for water commission, the Water Commission Security account is increased (debited) to show the asset acquired. The Cash or Bank account is decreased (credited) to reflect the outflow of cash.

These entries accurately record the coffee shop's transactions related to rent, advance rent, electricity deposit, electricity bill, electricity fitting, water bill, and water commission security. By following proper accounting principles and the rules of debits and