In: Accounting
Vera Ernst is a licensed dentist. During the first month of the
operation of her business, the following events and transactions
occurred.
April 1 | Invested $18,000 cash in her business. | |
1 | Hired a secretary-receptionist at a salary of $500 per week payable monthly. | |
2 | Paid office rent for the month $1,200. | |
3 | Purchased dental supplies on account from Dazzle Company $3,700. | |
10 | Performed dental services and billed insurance companies $4,800. | |
11 | Received $1,400 cash advance from Leah Mataruka for an implant. | |
20 | Received $2,800 cash for services performed from Michael Santos. | |
30 | Paid secretary-receptionist for the month $2,000. | |
30 | Paid $2,420 to Dazzle for accounts payable due. |
Post to the ledger accounts. (Post entries in the order of journal entries presented in the previous question.)
Cash |
No. 101 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
||||
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
||||
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Accounts Receivable |
No. 112 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Supplies |
No. 126 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Accounts Payable |
No. 201 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Unearned Service Revenue |
No. 209 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
||||
Owner’s Capital |
No. 301 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Service Revenue |
No. 400 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
||||
Salaries and Wages Expense |
No. 726 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |
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Rent Expense |
No. 729 |
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Date |
Explanation |
Ref |
Debit |
Credit |
Balance |
Apr. 1Apr. 2Apr. 3Apr. 7Apr. 10Apr. 11Apr. 12Apr. 17Apr. 20Apr. 30 |
J1 |