In: Accounting
prepare unadjusted trial balance, adjusted trial balance
Accounts Receivable:
April 30 | 1,300 | ||
Balance, April 30 | 1,300 |
Lawn and Garden Supplies:
April 2 | 6,000 | April 24 | 500 |
Lawn and Garden Supplies Expense | 4,650 | ||
Balance, April 30 | 850 |
Office Supplies:
April 6 | 500 | Office Supplies Expense | 350 |
Balance, April 30 | 150 |
Prepaid Rent:
April 1 | 4,000 | Rent Expense | 1,000 |
Balance, April 30 | 3,000 |
Prepaid Insurance:
April 8 | 1,600 | Insurance Expense | 400 |
Balance, April 30 | 1,200 |
Security Deposit: Rent
April 1 | 1,500 | ||
Balance, April 30 | 1,500 |
Truck:
April 1 | 45,000 | ||
Balance, April 30 | 45,000 |
Equipment:
April 1 | 25,000 | ||
Balance, April 30 | 25,000 |
Accumulated Depreciation: Truck
Depreciation Expense | 750 | |
Balance, April 30 | 750 |
Accumulated Depreciation : Equipment
Depreciation Expense | 417 | ||
Balance, April 30 | 417 |
Accounts Payable:
April 14 | 3,000 | April 2 | 6,000 |
April 19 | 500 | April 6 | 500 |
April 24 | 500 | ||
April 28 | 2,500 | ||
April 30 | 445 | ||
Balance, April 30 | 445 |
Interest Payable:
April 30 | 250 | ||
Unearned Service Revenue:
April 25 | 1,000 | ||
Balance, April 30 | 1,000 |
Note Payable:
April 30 | 565.88 | April 1 | 30,000 |
Balance, April 30 | 29,434.12 |
Bank Loan Payable :
April 1 | 30,000 | ||
Balance, April 30 | 30,000 |
Common Stock:
April 1 | 75,000 | ||
Balance, April 30 | 75,000 |
Dividends:
April 30 | 500 | ||
Service Revenue:
April 10 | 5,200 | ||
April 20 | 7,500 | ||
April 30 | 1,300 | ||
Income Summary | 14,000 |
Wages Expense:
April 16 | 1,200 | ||
April 30 | 1,400 | ||
Income Summary | 2,600 |
Rent Expense:
April 30 | 1,000 | ||
Income Summary | 1,000 |
Insurance Expense:
April 30 | 400 | ||
Income Summary | 400 |
Lawn and Depreciation Expense:
April 30 | 4,650 | ||
Income Summary | 4,650 |
Office Supplies Expense:
April 30 | 350 | ||
April 30 | 350 |
Gasoline Expense:
April 30 | 625 | ||
Income Summary | 625 |
Equipment Maintenance Expense:
April 30 | 375 | ||
Income Summary | 375 |
Uniforms Expense:
April 30 | 425 | ||
Income Summary | 425 |
Advertising Expense:
April 30 | 375 | ||
Income Summary | 375 |
Postage Expense:
April 30 | 100 | ||
Income Summary | 100 |
Credit Card Expense:
April 30 | 150 | ||
Income Summary | 150 |
Depreciation Expense:
April 30 | 1,167 | ||
Income Summary | 1,167 |
Telephone Expense:
April 30 | 260 | ||
Income Summary | 260 |
Utilities Expense:
April 30 | 185 | ||
Income Summary | 185 |
Interest Expense:
April 30 | 125 | ||
April 30 | 250 | ||
Income Summary | 375 |
Unadjusted Trial Balance | Adjustments | Adjusted Trial Balance | ||||
Debit | Credit | Debit | Credit | Debit | Credit | |
Accounts Receivable | 1,300.00 | 1,300.00 | ||||
Cash | 59,825.00 | 1,065.88 | 58,759.12 | |||
Lawn and Garden Supplies | 5,500.00 | 4,650.00 | 850.00 | |||
Office Suplies | 500.00 | 350.00 | 150.00 | |||
Prepaid Rent | 4,000.00 | 1,000.00 | 3,000.00 | |||
Prepaid Insurance | 1,600.00 | 400.00 | 1,200.00 | |||
Security Deposit Rent | 1,500.00 | 1,500.00 | ||||
Truck | 45,000.00 | 45,000.00 | ||||
Equipment | 25,000.00 | 25,000.00 | ||||
Accumulated Depreciation: Truck | - | 750.00 | 750.00 | |||
Accumulated Depreciation: Equipment | 417.00 | 417.00 | ||||
Accounts Payable | 445.00 | 445.00 | ||||
Interest Payable | 250.00 | 250.00 | ||||
Unearned Service Revenue | 1,000.00 | 1,000.00 | ||||
Note Payable | 30,000.00 | 565.88 | 29,434.12 | |||
Bank Loan Payable | 30,000.00 | 30,000.00 | ||||
Common Stock | 75,000.00 | 75,000.00 | ||||
Dividend | 500.00 | 500.00 | ||||
Service Revenue | 14,000.00 | 1,000.00 | 13,000.00 | |||
Wage Expense | 2,600.00 | 2,600.00 | ||||
Lawn and Garden Supplies Expense | 4,650.00 | 4,650.00 | ||||
Office Suplies Expense | 350.00 | 350.00 | ||||
Rent Expense | 1,000.00 | 1,000.00 | ||||
Insurance Expense | 400.00 | 400.00 | ||||
Depreciation Expense | 1,167.00 | 1,167.00 | ||||
Interest Expense | 125.00 | 250.00 | 375.00 | |||
Gasoline Expense | 625.00 | 625.00 | ||||
Equipment Maintenance Expense | 375.00 | 375.00 | ||||
Uniforms Expense | 425.00 | 425.00 | ||||
Advertising Expense | 375.00 | 375.00 | ||||
Postage Expense | 100.00 | 100.00 | ||||
Credit Card Expense | 150.00 | 150.00 | ||||
Telephone Expense | 260.00 | 260.00 | ||||
Utilities Expense | 185.00 | 185.00 | ||||
TOTAL | 1,49,445.00 | 1,49,445.00 | 9,882.88 | 9,882.88 | 1,50,296.12 | 1,50,296.12 |