2 General Journal

Date Account Tiitles and Explanation Ref Debit Credit

1 Cash 20.000
Investment 20.000
(Owner's investment of cash in business)
2 Equipment 4.800
Account payable 4.800
(Purchased of equipment on account)

5 Nama Perusahaan
Trial Balance
December 31, 2022

Debit Credit
Cash 7.000
Acc. receivable 4.000
Prepaid insurance 6.000
Equipment 88.000
Account payable 22.000
Note payable 19.000
Salaries & wages payable 2.000
Owner's Capital 20.000
Owner's Drawings 8.000
Service Revenue 95.000
Salaries & wages expense 42.000
Utilities expense 3.000
158.000 158.000
1 Date Dr Cr
1 Cash Owner's Capital
6 Rent expense Cash
12 Acc. Receivable Service Revenue
18 Equipment Acc. payable

2. 1 Cash 22.000
Owner's Capital 22.000
6 Rent expense 900
Cash 900
12 Acc. Receivable 4.400
Service Revenue 4.400
18 Equipment 1.200
Acc. payable 1.200

3 Date Cash
6 Jun 22.000
14 Jun 3.700
Bal. 25.700

Date Owner's Capital

6 Jun 22.000
Bal. 22.000

Date Acc. Receivable

13 Jun 8.200
14 Jun 3.700
 Bal. 4.500

Date Service Revenue

13 Jun 22.000
Bal. 22.000

4 Cash No. 101

Date Explanation Ref Debit Credit Balance
Owner's
Investment of
Jun 6 J1 22.000 22.000
cash for
business
Received cash
Jun 14 in payment of J1 3.700 25.700
account

Owner's Capital No. 301

Date Explanation Ref Debit Credit Balance
Owner's
Investment of
Jun 6 J1 22.000 22.000
cash for
business

Accout Receivable No. 102

Date Explanation Ref Debit Credit Balance
Billed for
Jun 13 services J1 8.200 8.200
performed
Received cash
Jun 14 in payment of J1 3.700 4.500
account

Service Revenue No. 303

Date Explanation Ref Debit Credit Balance
 Owner's
Investment of
Jun 6 J1 22.000 22.000
cash for
business

5 Bundy Company
Trial Balance
December 31, 2022
Dr. Cr.
Cash 6.000
Account Receivable 10.000
Supplies 4.100
Account Payable 3.500
Owner's Capital 10.200
Owner's Drawings 1.100
Service Revenue 11.000
Salaries & Wages Expense 2.300
Rent Expense 1.200
24.700 24.700
 GENERAL JOURNAL J1
1 Date Account Titles and Explanation Ref Debit Credit
Oct 1 Cash 30.000 Owner investment of cash for business
Owner's Capital 30.000
Oct 2 Rent Expense 700
Cash 700
Oct 3 Equipment 2.800 Purchased equipment on account
Account Payable 2.800
Oct 6 Account Receivable 4.400
Service Revenue 4.400
Oct 27 Account Payable 1.100
Cash 1.100
Oct 30 Utilities Expense 130
Account Payable 130

2a GENERAL JOURNAL J1
Date Account Titles and Explanation Ref Debit Credit
Apr 1 Cash 101 16.000
Owner's Capital 301 16.000
(Owner's investment of
cash in business)
Apr 4 Supplies 126 1.900
Account Payable 201 1.900
(Purchased supplies on
account)
Apr 7 Accout Receivable 112 2.900
Service Revenue 400 2.900
(Billed custumers for
services performend)
Apr 12 Cash 101 1.200
Service Revenue 400 1.200
 (Received cash for service
performed)
Apr 15 Salaries & Wages Expense 729 700
Cash 101 700
(Paid salaries to date)
Apr 25 Account Payable 201 1.600
Cash 101 1.600
(Paid Creditors on account)
Apr 29 Cash 101 900
Account Receivable 900
(Received cash in payment
of account)
Apr 30 Cash 101 1.600
Unearned Service Revenue 209 1.600
(Received cash for future
services)

2b Bundy Company
Trial Balance
April 30, 2022
Dr. Cr.
Cash 17.400
Account Receivable 2.000
Supplies 1.900
Account Payable 300
Unearned Service Revenue 1.600
Owner's Capital 16.000
Service Revenue 4.100
Salaries and Wages Expense 700
22.000 22.000
BE2.1 1. increased credit, decreased debit, normal balance credit.
2. increased debit, decreased credit, normal balance debit.
3. increased debit, decreased credit, normal balance debit.
4. increased debit, decreased credit, normal balance debit.
5. increased credit, decreased debit, normal balance credit.
6. increased debit, decreased credit, normal balance debit.

BE2.2 Jun 1 debit cash, credit owner's capital

Jun 2 debit equipment, credit accout payable
Jun 3 Debit rent expense, credit cash
Jun 12 Debit acc. receivable, credit service revenue

BE2.3 Jun 1 Cash 5.000

Owner's Capital 5.000
Jun 2 Equipment 3.600
Accout Payable 3.600
Jun 3 Rent Expense 800
Cash 800
Jun 12 Account Receivable 400
Service Revenue 400

BE2.4 Analyze Dokumen bisnis diperiksa untuk menentukan pengaruh transaksi pada akun.
Journalize Langkah ini disebut penjurnalan dan menghasilkan pembuatan catatan kronologis transaksi.
Post This step is calledposting. Posting makes it possible to accumulate the effects ofjournalized transactions on individual accounts

a b
 The asset Cash Debits increase
is increased; assets:debit
the owner’s Cash $9,000.
equity account Credits increase
Owner’s Capital owner’s equity:
is increased. credit Owner’s
BE2.5 Aug 1 Capital $9,000
The asset Debits increase
Prepaid assets:debit
Insurance is Prepaid
increased; the Insurance
asset Cash is $2,100.Credits
decreased. decrease
assets:credit
Aug 4 Cash $2,100
The asset Cash Debits increase
is increased; assets:debit
the revenue Cash $3,600.
Service Credits increase
Revenue is revenues:credit
increased Service
Revenue
Aug 16 $3,600
The expense Debits increase
Salaries and expenses:debit
Wages Salaries and
Expense is Wages
increased; the Expense$1,000.
asset Cash is Credits
decreased. decrease
assets:credit
Aug 27 Cash $1,000

BE2.6 Aug 1 Cash 9.000

Owner's Capital 9.000
Aug 4 Prepaid insurance 2.100
Cash 2.100
Aug 16 Cash 3.600
Service Revenue 3.600
 Aug 27 Salaries & wages expense 1.000
Cash 1.000

BE2.7 Account Receivable Service Revenue

May 5 5.400 May 12 4.200 May 5 5.400
May 15 3.000
Bal. 1.200
Cash Bal. 8.400
May 12 4.200
May 15 3.000

Bal. 7.200

BE2.8 Cash No. 101

Date Explanation Ref Debit Credit Balance
2022
May 12 J1 4.200 4.200
May 15 J1 3.000 7.200

Account Receivable No. 112

Date Explanation Ref Debit Credit Balance
2022
May 5 J1 5.400 5.400
May 12 J1 4.200 1.200

Service Revenue No. 400

Date Explanation Ref Debit Credit Balance
2022
May 5 J1 5.400 5.400
May 15 J1 3.000 8.400
BE2.9 Amaro Company
Trial Balance
Juni 30, 2022
Dr. Cr.
Cash 5.800
Account Receivable 3.000
Equipment 17.000
Accout Payable 8.100
Owner's Capital 15.000
Owner's Drawings 1.200
Service Revenue 10.000
Salaries & Wages Expense 5.100
Rent Expense 1.000
33.100 33.100

BE2.10 Shaushank Company

Trial Balance
Desember 30, 2022
Dr. Cr.
Cash 10.600
Account Receivable 3.500
Account Payable 3.000
Unearned Service Revenue 2.200
Owner's Capital 9.000
Owner's Drawings 4.500
Service Revenue 25.400
Salaries & Wages Expense 18.600
Rent Expense 2.400
39.600 39.600
1a GENERAL JOURNAL J1
Date Account Titles and Explanation Ref Debit Credit
Sep 1 Cash 101 20.000
Ownner's Capital 301 20.000
(Owner's investment of
cash in business)
Sep 2 Rent Expense 729 1.000
Cash 101 1.000
(Paid Sept rent)
Sep 3 Equipment 157 25.000
Cash 101 10.000
Note Payable 200 15.000
(Purchased laundry
equipment for cash and 6-month,
12% note payable)
Sep 4 Prepaid Insurance 130 1.200
Cash 101 1.200
(Paid one-year insurance
policy)
Sep 10 Advertising Expense 727 200
Account Payable 201 200
(Received bill form Daily
News for advertising)
Sep 20 Owner's Drawings 306 700
Cash 101 700
(Withdrew cash for personal
use)
Sep 30 Cash 101 6.200
Service Revenue 400 6.200
(Received cash for services
performed)

1b GENERAL LEDGER
Cash No. 101 Notes Payable No. 200
Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance
2022 2022
Sep 1 J1 20.000 20.000 Sep 3 J1 15.000 15.000
Sep 2 J1 1.000 19.000
Sep 3 J1 10.000 9.000
Sep 4 J1 1.200 7.800 Account Payable No. 201
Sep 20 J1 700 7.100 Date Explanation Ref Debit Credit Balance
Sep 30 J1 6.200 13.300 2022
Sep 10 J1 200 200
Equipment No. 157
Date Explanation Ref Debit Credit Balance Owner's Capital No. 301
 2022 Date Explanation Ref Debit Credit Balance
Sep 3 J1 25.000 25.000 2022
Sep 1 J1 20.000 20.000
Prepaid Insurance No. 130
Date Explanation Ref Debit Credit Balance Owner's Drawings No. 306
2022 Date Explanation Ref Debit Credit Balance
Sep 4 J1 1.200 1.200 2022
Sep 20 J1 700 700

Service Revenue No. 400

Date Explanation Ref Debit Credit Balance
2022
Sep 30 J1 6.200 6.200

Rent Expense No. 729

Date Explanation Ref Debit Credit Balance
2022
Sep 2 J1 1.000 1.000

Advertising Expense No. 727

Date Explanation Ref Debit Credit Balance
2022
Sep 10 J1 200 200

1c Bundy Company
Trial Balance
April 30, 2022
Dr. Cr.
Cash 13.300
Equipment 25.000
Prepaid Insurance 1.200
Nptes Payable 15.000
Account Payable 200
Owner's Capital 20.000
Owner's Drawings 700
Service Revenue 6.200
Rent Expense 1.000
Advertising Expense 200
41.400 41.400
E2.1 1. false. not only assets and liabilities, but also owner's equity
2. false. decrease too
3. false. different account
4. false. the left (debiit), the right (credit)
5. true
a b c d a b c d
E2.2 Date account debited account credit
basic type spesific account effect normal balance basic type spesific account effect normal balance
Jan 2 assets Cash increased debit owner's equity owner's capital increased credit
Jan 3 assets Vehicle increased debit assets cash decreased debit
Jan 9 assets Supplies increased debit liabilities account payable increased credit
Jan 11 assets Accout receivableincreased debit owner's equity service revenue increased credit
Jan 16 owner's equity advertising expense
increased debit assets cash decreased debit
Jan 20 assets Cash increased debit assets accout receivabledecreased debit
Jan 23 liabilities Account payable decreased credit assets cash decreased debit
Jan 28 owner's equity owner's drawingsincreased debit assets cash decreased debit

E2.3 GENERAL JOURNAL J1

Account Titles and
Date Ref Debit Credit
Explanation
Jan 2 Cash 101 10.000
Owner's capital 10.000
Jan 3 Vehicle 3.000
Cash 101 3.000
Jan 9 Supplies 600
Account Payable 600
Jan 11 Account receivable 2.400
Service revenue 400 2.400
Jan 16 advertising expense 350
cash 101 350
Jan 20 Cash 101 900
Account receivable 900
Jan 23 Account payable 300
cash 101 300
Jan 28 owner's drawings 1.000
cash 101 1.000

Debits increase assets: debit Cash $17,000.Credits increase owner’s equity: credit Owner’s
E2.4 Oct 1 Capital $17,000
oct 2 no transaction
debits increase assets: debit equipment $1,900. credits increase liabilities: credit account
oct 3 payable $1,900.
debits increase assets: debit account receivable $3,800. credits increase owner's equity:
oct 6 credit service revenue $3,800.
debits decrease liabilities: debit account payable $1,300. credits decrease assets: credit cash
oct 27 $1,300
 debits increase expenses: debit salaries & wages expense $2,500. credits decrease assets:
oct 30 debit cash $2,500

E2.5 GENERAL JOURNAL J1

Account Titles and
Date Ref Debit Credit
Explanation
Oct 1 cash 101 17.000
owner's capital 17.000
oct 3 equipment 1.900
account payable 1.900
oct 6 account receivable 3.800
service revenue 400 3.800
oct 27 account payable 1.300
cash 101 1.300
oct 30 salaries & wages expense 2.500
cash 101 2.500

E2.6a 1. debit cash, credit notes payable

2. debit equipment, credit cash
3. debit supplies, credit account payable
E2.6b 1. cash 5.000
notes payable 5.000
2. equipment 3.900
cash 3.900
3. supplies 650
account payable 650

E2.7a assets liabilities owner equity

(+) (+)
(-) (-)
(+) (+)
(-) (-)
E2.7b 1. cash 4.000
owner's capital 4.000
2. rent expense 840
cash 840
3. account receivable 5.200
service revenue 5.200
4. owner's drawings 750
cash 750

GENERAL JOURNAL J1
Account Titles and
Date Ref Debit Credit
Explanation
E2.8 Mar1 rent expense 1200
cash 1200
Mar 3 account receivable 160
 service revenue 160
Mar 5 cash 75
service revenue 75
Mar 8 equipment 600
cash 90
account payable 510
Mar 12 cash 160
account receivable 160
Mar 14 salaries & wages expense 525
cash 525
Mar 22 utilities expense 72
cash 72
Mar 24 cash 1500
notes payable 1500
Mar 27 repair expense 220
cash 220
Mar 28 account payable 510
cash 510
Mar 30 prepaid insurance 1800
cash 1800

E2.9 GENERAL JOURNAL J1

Account Titles and
Date Ref Debit Credit
Explanation
Apr 1 cash 24.000
owner's capital 24.000
Apr 2 cash 7.000
note payable 7.000
Apr 3 equipment 11.000
cash 11.000
Apr 4 rent expense 1.200
cash 1.200
Apr 5 supplies 1.450
cash 1.450
Apr 6 advertising expense 600
account payable 600
Apr 7 Cash 2.000
Account receivable 16.000
service revenue 18.000
Apr 8 owner's drawings 400
cash 400
Apr 9 utilities expense 2.000
cash 2.000
Apr 10 account payable 600
cash 600
Apr 11 interest expense 40
cash 40
 Apr 12 salaries & wages expense 6.400
cash 6.400
Apr 13 cash 12.000
account receivable 12.000

E2.10 1. false. general ledger contains assets, liabilities and owner's equity accounts
2. true
3. false, general ledger are arranged based on assets, liabilities and owner's equity account
4. true
5. false. the general ledger adalah seluruh grup akun yang dikelolah oleh perusahaan.

E2.11a Cash No. 101

Aug 1 5.000 Aug 12 2.300
Aug 10 2.600
Aug 31 900
Bal. 6,200

Account Receivable No. 112

Aug 25 1.700 Aug 31 900
Bal. 800

Equipment No. 1
Aug 12 5.000
Bal. 5,000

Notes Payable No. 1

Aug 12 2.700
Bal. 2,700

Owner's Capital No. 301

Aug 1 5.000
Bal. 5,000

Service Revenue No. 400

Aug 10 2.600
Aug 25 1.700
Bal. 4,300

E2.11b June Feldman, Investment Broker

Trial Balance
Agustus 31, 2022
Dr. Cr.
Cash 6.200
Account Receivable 800
Equipment 5.000
Notes Payable 2.700
 Owner's Capital 5.000
Service Revenue 4.300
12.000 12.000

E2.12a GENERAL JOURNAL J1

Account Titles and
Date Ref Debit Credit
Explanation
Apr 1 Cash 101 14.000
Owner's Capital 301 14.000
(owner's investment of cash in business)
Apr 4 Supplies 126 1.800
Account Payable 201 1.800
(Puchased supplies on account)
Apr 7 Account Receivable 112 3.000
Service Revenue 400 3.000
(Billed customers for service provided)
Apr 12 Cash 101 900
Service Revenue 400 900
(Received cash for service performed)
Apr 15 Salaries & Wages Expense 726 1.300
Cash 101 1.300
(Paid Apr salaries)
Apr 25 Account Payable 201 1.500
Cash 101 1.500
(Paid creditors on account)
Apr 29 Cash 101 400
Account Receivable 112 400
(Received cash in payment of account)
Apr 30 Cash 101 1.000
Unearned Service Revenue 209 1.000
( Received cash for future service)

E2.12b Negrete Landscaping Company

Trial Balance
April 30, 2022
Dr. Cr.
Cash 13.500
Account Receivable 2.600
Supplies 1.800
Account Payable 300
Unearned Service Revenue 1.000
Owner's Capital 14.000
Service Revenue 3.900
Salaries & Wages Expense 1.300
19.200 19.200
E2.13a GENERAL JOURNAL J1
Account Titles and
Date Ref Debit Credit
Explanation
Oct 1 Cash 101 3.000
Owner's Capital 301 3.000
(Owner's investment of cash in business)
Oct 10 Cash 101 4.000
Notes Payable 200 4.000

Oct 10 Cash 101 750

Service Revenue 400 750
(Received cash for service performed)
Oct 20 Cash 101 500
Account Receivable 112 500
(received cash in payment of account)
Oct 20 Account Receivable 112 940
Service Revenue 400 940
(Billed customers for service performed)

Shumway Co.
Trial Balance
April 30, 2022
Dr. Cr.
E2.13b Cash 7.200
Account Receivable 1.240
Supplies 400
Equipment 2.000
Notes Payable 4.000
Account Payable 500
Owner's Capital 5.000
Owner's Drawings 300
Service Revenue 2.490
Salaries & Wages Expense 500
Rent Expense 350
11.990 11.990

E2.14a GENERAL JOURNAL J1

Account Titles and
Date Ref Debit Credit
Explanation
Sep 1 Cash 101 10.000
Owner's Capital 301 10.000
Sep 5 Equipment 157 14.000
Cash 101 4.000
Account Payable 201 10.000
Sep 25 Account Payable 201 3.000
 Cash 101 3.000
Sep 30 Owner's Drawings 306 900
Cash 101 900

E2.14b Cash No. 101

Date Explanation Ref Debit Credit Balance
Sep 1 J1 10.000 10.000
Sep 5 J1 4.000 6.000
Sep 25 J1 3.000 3.000
Sep J1 900 2.100

Equipment No. 157

Date Explanation Ref Debit Credit Balance
Sep 5 J1 14.000 14.000

Account Payable No. 201

Date Explanation Ref Debit Credit Balance
Sep 5 J1 10.000 10.000
Sep 25 J1 3.000 7.000

Owner's Capital No. 301

Date Explanation Ref Debit Credit Balance
Sep 30 J1 900 900

Owner's Drawings No. 306

Date Explanation Ref Debit Credit Balance
Sep 30 J1 900 900

E2.15 a b c
Error In Balance Difference Larger Column
1 no 525 debit
2 yes
3 yes
4 no 415 credit
5 yes
6 no 27 debit

E2.16 Prompt Delivery Service

Trial Balance
Juli 30, 2022
Dr. Cr.
Cash 12.481
Account Receivable 7.640
Prepain Insurance 1.968
Equipment 45.360
Notes Payable 17.000
 Account Payable 8.394
Salaries & Wages Payable 815
Owner's Capital 38.000
Owner's Drawings 700
Service Revenue 10.610
Salaries & Wages Expense 4.428
Gasoline Expense 758
Maintenance & Repairs Expense 961
Utilities Expense 523
74.819 74.819

Cash 0

E2.17 GENERAL JOURNAL J1

Account Titles and
Date Ref Debit Credit
Explanation
Oct 1 Cash 101 66.000
Owner's Capital 301 66.000
Oct 4 Rent Expense 729 2.000
Cash 101 2.000
Oct 7 Equipment 157 18.000
Cash 101 4.000
Account Payable 201 14.000
Oct 8 Advertising Expense 727 500
Cash 101 500
Oct 10 Maintance & Expair Expense 728 390
Account Payable 201 390
Oct 12 Account Receivable 112 3.200
Service Revenue 400 3.200
Oct 16 Supplies 126 410
Account Payable 201 410
Oct 21 Account Payable 201 14.000
Cash 101 14.000
Oct 24 Utilities Expense 732 148
Cash 101 148
Oct 27 Cash 101 3.200
Account Receivable 112 3.200
Oct 31 Salaries & Wages Expense 726 5.100
Cash 101 5.100

Cash No 101
Oct 1 66.000 Oct 4 2.000 Account Payable No. 201 Advertising Expense No. 727
Oct 27 3.200 Oct 7 4.000 Oct 21 14000 Oct 7 14000 Oct 8 500
Oct 8 500 Oct 10 390 Bal. 500
Oct 21 14.000 Oct 16 410 Maintance & Expair Expense No. 728
Oct 24 148 Bal. 800 Oct 10 390
Oct 31 5.100 Owner's Capital No. Bal. 390
 Bal. 43.452 Oct 1 66.000 Rent Expense No. 729
Account Receivable No. 112 Bal. 66.000 Oct 4 2000
Oct 12 3200 Oct 27 3200 Service Revenue 400 Bal. 2000
Bal. 0 Oct 12 3200 Utilities Expense No. 732
Equipment No. 157 Bal. 3200 Oct 24 148
Oct 7 18000 Salaries & Wages Expense No. 726 Bal. 148
Bal. 18.000 Oct 31 5100
Supplies No. 126 Bal. 5100
Oct 16 410
Bal. 410

Beyers Security Company

Trial Balance
Oktober 30, 2022
Dr. Cr.
Cash 43.452
Account Receivable 0
Equipment 18.000
Supplies 410
Account Payable 800
Owner's Capital 66.000
Service Revenue 3.200
Salaries & Wages Expense 5.100
Advertising Expense 500
Maintenance & Repairs Expense 390
Rent Expense 2000
Utilities Expense 148
70.000 70.000
P2.1 GENERAL JOURNAL J1
Account Titles
Date and Ref Debit Credit
Explanation
Mar 1 Cash 20.000
Owner's Capital 20.000
Mar 3 Land 12.000
Building 2.000
Equipment 1.000
Cash 15.000
Mar 5 Advertising Expense 900
Cash 900
Mar 6 Prepaid Insurance 600
Cash 600
Mar 10 Equipment 1.050
Account Payable 1.050
Mar 18 Cash 1.100
Service Revenue 1.100
Mar 19 Cash 1.500
Unearned Service Revenue 1.500
Mar 25 Owner's Drawings 800
Cash 800
Mar 30 Salaries & wages expense 250
Cash 250
Mar 30 Account Payable 1.050
cash 1.050
Mar 31 Cash 2.700
Service revenue 2.700

P2.2 GENERAL JOURNAL J1

Account Titles
Date and Ref Debit Credit
Explanation
Apr 1 Cash 20.000
Owner's Capital 20.000
Apr 2 rent expense 1.500
cash 1.500
Apr 3 supplies 4.000
account payable 4.000
Apr 10 account receivable 5.100
service revenue 5.100
Apr 11 cash 1.000
unearned service revenue 1.000
Apr 20 cash 2.100
service revenue 2.100 Unearned Service Revenue No.
Apr 30 salaries & wages expense 2.800 Date Explanation Ref Debit Credit Balance
cash 2.800 2.022
Apr 30 account payable 2.600 Apr 11 J1 1.000 1.000
cash 2.600

Cash No. Owner's Capital No.

Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance
2022 2022
Apr 1 J1 20.000 20.000 Apr 1 J1 20.000 20.000
Apr 2 J1 1.500 18.500
Apr 11 J1 1.000 19.500 Service Revenue No.
Apr 20 J1 2.100 21.600 Date Explanation Ref Debit Credit Balance
Apr 30 J1 2.800 18.800 2022
Apr 30 J1 2.600 16.200 Apr 10 J1 5.100 5.100
 Apr 20 J1 2.100 7.200
Supplies No.
Date Explanation Ref Debit Credit Balance Rent Expense No.
2022 Date Explanation Ref Debit Credit Balance
Apr 3 J1 4.000 4.000 2022
Apr 2 J1 1.500 1.500
Acount Receivable No.
Date Explanation Ref Debit Credit Balance Salaries & Wages Expense No.
2022 Date Explanation Ref Debit Credit Balance
Apr 10 J1 5.100 5.100 2022
Apr 30 J1 2.800 2.800
Account Payable No.
Date Explanation Ref Debit Credit Balance
2022
Apr 3 4.000 4.000
Apr 30 2.600 1.400

Vera Ernst, Dentist

Trial Balance
April 30, 2022
Dr. Cr.
Cash 16.200
Account Receivable 5.100
Supplies 4.000
Account Payable 1.400
Unearned Service Revenue 1.000
Owner's Capital 20.000
Service Revenue 7.200
Salaries & Wages Expense 1.500
Rent Expense 2.800
29.600 29.600

P2.3 GENERAL JOURNAL J1

Account Titles
Date and Ref Debit Credit
Explanation
May 1 Cash 40.000
Owner's Capital 40.000
May 1 prepaid rent 24.000
cash 24.000
May 1 equipment 30.000
cash 10.000
account payable 20.000
May 1 prepaid insurance 1.800
cash 1.800
May 6 Supplies 420
cash 420
May 7 Supplies 1.500
account payable 1.500
May 8 Cash 8.000
Account receivable 12.000
Service revenue 20.000
May 9 Account Payable 400
cash 400
May 10 Cash 3.000
Account receivable 3.000
May 11 Utilities expense 380
 account payable 380
May 12 Ssalaries & wgaes expense 6.100
cash 6.100

Cash No. Account payable No. Vera Ernst, Dentist

01/04 40.000 01/04 24.000 09/04 400 01/04 20.000 Trial Balance
08/04 8.000 01/04 10.000 07/04 1.500 April 30, 2022
10/04 3.000 01/04 1.800 11/04 380 Dr. Cr.
06/04 420 Bal. 21.480 Cash 8.280
09/04 400 Account Receivable 9.000
12/04 6.100 Owner's Capital No. Equipment 30.000
Bal 8.280 01/04 40.000 Supplies 1.920
Prepaid rent 24.000
account receivable No. service revenue No. prepaid insurance 1.800
08/04 12.000 10/04 3.000 08/04 20.000 Account Payable 21.480
Bal 9.000 Owner's Capital 40.000
Utilities expense No. Service Revenue 20.000
Equipment No. 11/04 380 Salaries & Wages Expense 380
01/04 30.000 Rent Expense 6.100
salaries & wages expense No. 81.480 81.480
12/04 6.100
supplies No.
06/04 420
07/04 1.500
Bal. 1.920

Prepaid rent No.

01/04 24.000

prepaid insurance No.

01/04 1.800

P2.4 Vera Ernst, Dentist

Trial Balance
April 30, 2022
Dr. Cr.
Cash 2.870
Account Receivable 3.082
Supplies 490
Equipment 3.310
Account Payable 3.000
Unearned Service Revenue 1.100
Owner's Capital 8.000
Owner's Drawings 1.400
Service Revenue 3.362
Salaries & Wages Expense 3.500
Utilities Expense 810
15.462 15.462

P2.5 Balance Mar 1

Cash 3.000
Land 24.000
Buildings 10.000
 Equipment 10.000
Account Payable 7.000
Owner's Capital 40.000

b GENERAL JOURNAL J1
Account Titles
Date and Ref Debit Credit
Explanation
Mar2 Rent Expense 7.000
Cash 5.000
Account Payable 2.000
Mar 9 Cash 4.300
Service Revenue 4.300
Mar 10 Account Payable 4.100
Cash 4.100
Mar 12 Advertising Expense 900
Cash 900
Mar 20 Rent Expense 2.000
Cash 2.000
Mar 20 Cash 5.000
Service Revenue 5.000
Mar 31 Salaries &wages expense 3.100
Cash 3.100
Mar 31 Cash 450
Account Receivable 450
Rent Revenue 900
Mar 31 Cash 9.000
Service Revenue 9.000

c Cash No. Account Payable No.

Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance Vera Ernst, Dentist
Balance Mar 1 3.000 3.000 Balance Mar 1 7.000 7.000 Trial Balance
Mar 2 5.000 (2.000) Mar 2 2.000 9.000 April 30, 2022
Mar 9 4.300 2.300 Mar 10 4.100 4.900 Dr. Cr.
Mar 10 4.100 (1.800) Cash 6.650
Mar 12 900 (2.700) Owner's Capital No. Account Receivable 450
Mar 20 5.000 2.300 Date Explanation Ref Debit Credit Balance Land 24.000
Mar 20 2.000 300 Balance Mar 1 40.000 40.000 Buildings 10.000
Mar 31 3.100 (2.800) Equipment 10.000
Mar 31 450 (2.350) Service Revenue No. Account Payable 4.900
Mar 31 9.000 6.650 Date Explanation Ref Debit Credit Balance Owner's Capital 40.000
Mar 9 4.300 4.300 Rent Revenue 900
Account Receivable No. Mar 20 5.000 9.300 Service Revenue 18.300
Date Explanation Ref Debit Credit Balance Mar 31 9.000 18.300 Salaries & Wages Expense 3.100
Mar 31 450 450 Advertising Expense 900
Service Revenue No. Rent Expense 9.000
Land No. Date Explanation Ref Debit Credit Balance 64.100 64.100
Date Explanation Ref Debit Credit Balance Mar 31 900 900
Balance Mar 1 24.000 24.000
Rent Expense No.
Buildings No. Date Explanation Ref Debit Credit Balance
Date Explanation Ref Debit Credit Balance Mar 2 7.000 7.000
Balance Mar 1 10.000 10.000 Mar 20 2.000 9.000

Equipment No. Salaries & Wages Expense No.

Date Explanation Ref Debit Credit Balance Date Explanation Ref Debit Credit Balance
Balance Mar 1 10.000 10.000 Mar 31 3.100 3.100
 Advertising Expense No.
Date Explanation Ref Debit Credit Balance
Mar 12 900 900