How To Create Journal Entry For Anything?

If mummy hits me with a slipper then what is going to be the journal entry for it?

SLIPPER A/C     Dr.
TO HONOR A/C
(being slipper received from mummy and as my honor goes out)

Journal Entry for Love:
Girl Friend A/c Dr.
To Petrol A/c
To Cash A/c
To Gifts A/c
To Recharge A/c
(Being love expenses incurred and the Boyfriend declared insolvent)

Sent to all Commerce students. We will create journal entry for anything.

Commerce students are the most creative!