The T accounts below summarize the ledger of Simon Landscaping Company at the end of the first month of operations.

Cash 15,000 4/15 900 4/25 400 1,000 Accounts Receivable 3,200 4/29 Supplies 1,800 Accounts Payable 1,500 4/4 Unearned Revenue 4/30 Common Stock 4/1 Service Revenue 4/7 4/12 Salaries Expense 600 No. 101 600 1,500 No. 112 400 No. 126 No. 201 1,800 No. 205 1,000 No. 311 15,000 No. 400 3,200 900 No. 726

4/1 4/12 4/29 4/30 4/7 4/4 4/25

4/15 Instructions

(a) Prepare the complete general journal from which the postings to Cash were made. Date Apr. 1 Description/Account Debit Credit

(Owner's investment of cash in business.)

Apr. 12

(Received cash for services provided.)

Apr. 15

(Paid salaries to date.)

Apr. 25

(Paid creditors on account.)

Apr. 29

(Received cash in payment of account.)

Apr. 30


(Received cash for future services.) (b) Prepare a trial balance at April 30, 2008. (If answer is zero, please enter 0. Do not leave any fields blank.) SIMON LANDSCAPING COMPANY Trial Balance April 30, 2008 Debit Cash Accounts Receivable Supplies Accounts Payable Unearned Revenue Common Stock Service Revenue Salaries Expense $ $

Credit $