Cash

Debit Credit
Apr-01 Opening Balance 0 Apr-02 Prepaid rent 9000
Apr-01 Capital 80000 Apr-13 Accounts Payable 11600
Apr-06 Sales Revenue 4000 Apr-19 Prepaid Insurance 2400
Apr-22 Accounts Receivable 4400 Apr-28 Dividend 5500
Apr-20 Utilities 435
Apr-30 Closing Balance 59465
88400 88400
1-May Opening Balance 59465

Office Supplies
Debit Credit
Opening Balance 0
Apr-03 Accounts Payable 3600

Accounts Payable 600 Closing Balance 4200

4200 4200
Opening Balance 4200

Prepaid Insurance
Debit Credit
Apr-19 Cash 2400
Apr-30 Closing Balance 2400
2400 2400
Opening Balance 2400
 All Values are in Dollars($)
Office Equipment
Debit Credit
Apr-01 Opening Balance 0
Apr-01 Capital 26000
Apr-03 Accounts Payable 8000 Apr-30 Closing Balance 34000
34000 34000
May-01 Opening Balance 34000

Accounts Payable
Debit Credit
Opening Balance 0
Apr-13 Cash 11600 Apr-03 Office Equipment 8000

Apr-03 Office Supplies 3600

Apr-30 Closing Balance 600 Apr-29 Office Supplies 600
12200 12200
Opening Balance 600

Dividend
Debit Credit
Apr-28 Cash 5500
Apr-30 Transfer to Income 5500
5500 5500

Unadjusted Trial Balance

Particulars Debit($) Credit($)
1 Cash 59465
2 Office Equipment 34000
3 Capital 106000
4 Prepaid Rent 9000
5 Office Supplies 4200
6 Accounts Payable 600
7 Sales Revenue 12890
8 Accounts Receivable 4490
9 Prepaid Insurance 2400
10 Dividend 5500
11 Utilities 435
119490 119490
 Capital
Debit Credit
Apr-01 Opening Balance
Apr-01 Cash
May-01 Closing Balance 106000 Apr-01 Office Equipment
106000
May-01 Opening Balance

Sales Revenue
Debit Credit
Apr-06 Cash
Apr-09 Accounts Receivables
Transfer to Income
Apr-30 Statement 12890 Apr-25 Accounts Receivables
12890

Utilities
Debit Credit
Apr-30 Cash 435
Apr-30 Transfer to Income Stat
435
 Prepaid Rent
Credit Debit Credit
0 Opening Balance 0
80000 Apr-02 Cash 9000
26000 Apr-30 Closing Balance
106000 9000
106000 Opening Balance 9000

Accounts Receivable
Credit Debit Credit
4000 Opening Balance 0
6000 Apr-09 Sales Revenue 6000 Apr-22 Cash

2890 Apr-25 Sales Revenue 2890 Apr-30 Closing Balance

12890 8890
Opening Balance 4490

Credit

435
435
redit

9000
9000

redit

4400

4490
8890
 Cash
Debit Credit
Opening Balance 0 Land 6300
Capital 100000 Portable Building 55000
Sales Revenue 6200 Prepaid Insurance 3000
Account Receivable 7000 Drafting Equipment 9500
Wages 1200
Cash 1150
Repairs 925
Dividend 9480
Wages 1200
Advertisements 2500
Closing Balance 22945
113200 113200
Opening Balance 22945

Long Term Note Payable

Debit Credit
Opening Balance 0
Land 42700
Drafting Equipment 10500
Closing Balance 53200
53200 53200
Opening Balance 53200

Account Payable
Debit Credit
Opening Balance 0
Cash 1150 Office Equipment 1150
TV 1333
Closing Balance 1333
2483 2483
Opening Balance 1333

Advertisements
Debit Credit
Cash 2500
Transfer to Income Statement 2500
2500 2500

Unadjusted Trial Balance

Debit Credit
1 Cash 22945
 2 Office Equ 6150
3 Drafting E 80000
4 Capital 165000
5 Land 49000
6 Long Term Note Payable 53200
7 Portable Bu 55000
8 Prepaid In 3000
9 Sales Revenue 42200
10 Account Re 29000
11 Account Payable 1333
12 TV 1333
13 Wages 2400
14 Repairs 925
15 Dividend 9480
16 Advertisem 2500
261733 261733
 Office Equipment Drafting Equ
Debit Credit Debit
Opening Balance 0 Opening Balance
Capital 5000 Capital
Account Payable 1150 Cash
Closing Balance 6150 Long Term Note Payable
6150 6150
Opening Balance 6150
Opening Balance

Portable Building Prepaid Ins

Debit Credit Debit
Opening Balance 0 Opening Balance
Cash 55000 Cash
Closing Balance 55000
55000 55000
Opening Balance 55000 Opening Balance

TV Wage
Debit Credit Debit
Opening Balance 0 Cash
Account Payable 1333 Cash
Closing Balance 1333
1333 1333
Opening Balance 1333
 Drafting Equipment Capita
Debit Credit Debit
0
60000
9500
10500
Closing Balance 80000 Closing Balance
80000 80000
80000

Prepaid Insurance Sales Reve

Debit Credit Debit
0
3000
Closing Balance 3000
3000 3000 Transfer to Income Statement
3000

Wages Repair
Debit Credit Debit
1200 Cash
1200
Transfer to Income Statement 2400
2400 2400
 Capital Land
bit Credit Debit
Opening Balance 0 Opening Balance
Cash 100000 Cash
Office Equipment 5000 Long Term Note Payable
Drafting Equipment 60000
165000
165000 165000 Opening Balance
Opening Balance 165000

Sales Revenue Account Receiva

bit Credit Debit
Cash 6200 Opening Balance
Account Receivable 14000 Sales Revenue
Account Receivable 22000 Sales Revenue
42200
42200 42200
Opening Balance

Repairs Dividend
bit Credit Debit
925 Cash
Transfer to Income Statement 925
925 925
 Land
Debit Credit
0
6300
42700
Closing Balance 49000
49000 49000
49000

Account Receivable
Debit Credit
0
14000 Cash 7000
22000
Closing Balance 29000
36000 36000
29000

Dividend
Debit Credit
9480
Transfer to Income Statement 9480
9480 9480