ACCOUNT Cash ACCOUNT NO.

101
POST POST
DATE ITEM DEBIT DATE ITEM
REF REF
jan 1 Balance √ 251772,72

ACCOUNT Notes Receivable ACCOUNT NO.108

POST POST
DATE ITEM DEBIT DATE ITEM
REF REF
jan 1 Balance √ 305000
15 GJ 225000

ACCOUNT Materials ACCOUNT NO.118

POST POST
DATE ITEM REF DEBIT DATE ITEM REF
jan 1 Balance √ 2212607,65
18 GJ 111991,84
 ACCOUNT Expense ACCOUNT NO.131
POST POST
DATE ITEM DEBIT DATE ITEM
REF REF
jan 1 Balance √ 50858,22 jan 27 GJ

ACCOUNT Accum. Depreciation-Buildings ACCOUNT NO.162

POST POST
DATE ITEM DEBIT DATE ITEM
REF REF
jan 1 Balance √ 886031.71 jan 1 √
27 GJ

ACCOUNT Small Tools ACCOUNT NO.181

POST POST
DATE ITEM REF DEBIT DATE ITEM REF
jan 1 Balance √ 292192,63
 ACCOUNT Account Payable ACCOUNT NO.203
POST POST
ITEM DEBIT DATE ITEM
REF REF
jan 1 √

ACCOUNT Federal Unemployement Tax ACCOUNT NO.208

POST POST
ITEM DEBIT DATE ITEM
REF REF
jan 1 √
27 GJ
 ACCOUNT Petty Cash ACCOUNT NO.102
POST
CREDIT DATE ITEM DEBIT DATE
REF
jan 1 Balance √ 1000

ACCOUNT Account Receivable ACCOUNT NO.11

POST
CREDIT DATE ITEM DEBIT DATE
REF
jan 1 Balance √ 1695695 Jan

ACCOUNT Work in Process ACCOUNT NO.122

POST
CREDIT DATE ITEM REF DEBIT DATE

jan 1 Balance √ 822608 jan

27 FOH-AJ 250380.72
 ACCOUNT Land ACCOUNT NO.151
POST
CREDIT DATE ITEM DEBIT DATE
REF
1500 jan 1 Balance √ 200000

2 ACCOUNT Machinery and Equipment ACCOUNT NO

POST
CREDIT DATE ITEM DEBIT DATE
REF
896131,71 jan 1 √ 2007456,92
7500

ACCOUNT Furniture ACCOUNT NO.191

POST
CREDIT DATE ITEM REF DEBIT DATE

jan 1 Balance √ 163177,25

 ACCOUNT Employee Federal Income Tax Payable ACCOU
POST
CREDIT ITEM DEBIT DATE
REF
566249,99 jan

ACCOUNT State Unemployement Tax ACCOUNT NO

POST
CREDIT ITEM DEBIT DATE
REF
389,20 jan
1826.72
ash ACCOUNT NO.102 ACCOUNT Caccrued In
POST POST
DATE ITEM CREDIT DATE ITEM
REF REF
jan 1 Balance √

ceivable ACCOUNT NO.110 ACCOUNT Allowance fo

POST POST
DATE ITEM CREDIT DATE ITEM
REF REF
15 GJ 225000

rocess ACCOUNT NO.122 ACCOUNT Finis

POST POST
DATE ITEM REF CREDIT DATE ITEM REF
18 GJ 111991.84 jan 1 Balance √
d ACCOUNT NO.151 ACCOUNT B
POST POST
DATE ITEM CREDIT DATE ITEM
REF REF
jan 1 Balance √

Equipment ACCOUNT NO.171 ACCOUNT Accum. Depreci

POST POST
DATE ITEM CREDIT DATE ITEM
REF REF

ure ACCOUNT NO.191 ACCOUNT Note

POST POST
DATE ITEM REF CREDIT DATE ITEM REF
ome Tax Payable ACCOUNT NO.205 ACCOUNT FICA T
POST POST
DATE ITEM CREDIT ITEM
REF REF
1 √ 10841,60

yement Tax ACCOUNT NO.209 ACCOUNT Acrru

POST POST
DATE ITEM CREDIT ITEM
REF REF
1 √ 2090,88
27 GJ 9864.32
 ACCOUNT Caccrued Interest Receivable ACCOUNT NO.104
POST
DEBIT DATE ITEM CREDIT
REF
3050

ACCOUNT Allowance for Doubtful Account ACCOUNT NO.112

POST
DEBIT DATE ITEM CREDIT
REF
jan 1 √ 16956,95

ACCOUNT Finished Goods ACCOUNT NO.128

POST
DEBIT DATE ITEM REF CREDIT

697600
 ACCOUNT Buildings ACCOUNT NO.161
POST
DEBIT DATE ITEM CREDIT
REF
1593162,54

COUNT Accum. Depreciation-Mach and Equip ACCOUNT NO.172

POST
DEBIT DATE ITEM CREDIT
REF
jan 1 √ 1103674,73
27 GJ 15900

ACCOUNT Notes Payable ACCOUNT NO.201

POST
DEBIT DATE ITEM REF CREDIT

jan 1 √ 90000
ACCOUNT FICA Tax Payable ACCOUNT NO.207
POST
DEBIT DATE ITEM CREDIT
REF
jan 1 √ 9292,80
27 GJ 21920.7

ACCOUNT Acrrued Payroll ACCOUNT NO.211

POST
DEBIT DATE ITEM CREDIT
REF
jan 1 √ 61952
 ACCOUNT Accrued Vacations and Holidays Wages ACCOUNT NO. 212
DATE ITEM POST REF DEBIT DATE ITEM POST REF CREDIT
jan 8 √ 5640
jan 27 GJ 5656.5

ACCOUNT Bonds Payable ACCOUNT NO.235

DATE ITEM POST REF DEBIT DATE ITEM POST REF CREDIT
jan 1 balance √ 200000

ACCOUNT Sales ACCOUNT NO.301

DATE ITEM POST REF DEBIT DATE ITEM POST REF CREDIT

ACCOUNT Factory Overhead Control ACCOUNT NO.501

DATE ITEM POST REF DEBIT DATE ITEM POST REF CREDIT
jan 27 GJ 28643.74
 27 GJ 5656.5
27 GJ 27400

ACCOUNT Spending Variance-Machine Shop ACCOUNT NO.513

DATE ITEM POST REF DEBIT DATE ITEM POST REF CREDIT

ACCOUNT Applied Factory Overhead-Assembly ACCOUNT NO.522

DATE ITEM POST REF DEBIT DATE ITEM POST REF CREDIT
JAN 27 FOH-AJ 102357

ACCOUNT Spending Variance-Utilities ACCOUNT NO.533

ITEM POST REF DEBIT DATE ITEM POST REF CREDIT
 ACCOUNT Interest Expenses ACCOUNT NO. 752
ITEM POST REF DEBIT DATE ITEM POST REF CREDIT
 ACCOUNT Accrued Interest Payable ACCOUNT NO.213
DATE ITEM POST REF DEBIT DATE ITEM

ACCOUNT Capital Stock ACCOUNT NO.261

DATE ITEM POST REF DEBIT DATE ITEM
jan 1 balance

ACCOUNT Cost Of Goods Sold ACCOUNT NO.351

DATE ITEM POST REF DEBIT DATE ITEM

ACCOUNT Factory Overhead Control-Machine Shop ACCOUNT NO.511

DATE ITEM POST REF DEBIT DATE ITEM
 ACCOUNT Idle Capacity Variance-Machine Shop ACCOUNT NO.514
DATE ITEM POST REF DEBIT DATE ITEM

ACCOUNT Spending Variance-Assembly ACCOUNT NO.523

DATE ITEM POST REF DEBIT DATE ITEM

ACCOUNT Spending Variance- General Factory ACCOUNT NO.543

ITEM POST REF DEBIT DATE ITEM
ACCOUNT Cash Discount and Purchases ACCOUNT NO.801
ITEM POST REF DEBIT DATE ITEM
NO.213 ACCOUNT Accrued Personal Property Taxes ACCOUNT N
POST REF CREDIT DATE ITEM POST REF DEBIT DATE
jan 1 Balance √ 3050 JAN

1 ACCOUNT Retained Earnings ACCOUNT NO.271

POST REF CREDIT DATE ITEM POST REF DEBIT DATE
√ 320000 jan

.351 ACCOUNT Payroll ACCOUNT NO.401

POST REF CREDIT DATE ITEM POST REF DEBIT DATE

COUNT NO.511 ACCOUNT Applied Factory Overhead-Machine Shop ACCOUN

POST REF CREDIT DATE ITEM POST REF DEBIT DATE
JAN
OUNT NO.514 ACCOUNT Factory Overhead-Assembly ACCOUNT NO.
POST REF CREDIT DATE ITEM POST REF DEBIT DATE
jan

T NO.523 ACCOUNT Idle Capacity Variance-Assembly ACCOUNT N

POST REF CREDIT DATE ITEM POST REF DEBIT DATE

UNT NO.543 ACCOUNT Marketing and Expenses Control ACCOUNT N

POST REF CREDIT DATE ITEM POST REF DEBIT DATE
Jan 27 GJ 4968
T NO.801 ACCOUNT Interest Income ACCOUNT NO.803
POST REF CREDIT ITEM POST REF DEBIT DATE
Property Taxes ACCOUNT NO.214
DATE ITEM POST REF CREDIT
27 GJ 2500

Earnings ACCOUNT NO.271

DATE ITEM POST REF CREDIT
1 √ 2287603.37

oll ACCOUNT NO.401

DATE ITEM POST REF CREDIT

head-Machine Shop ACCOUNT NO.512

DATE ITEM POST REF CREDIT
27 FOH-AJ 148023.72
ad-Assembly ACCOUNT NO.521
DATE ITEM POST REF CREDIT
1 √ 1103674,73

ance-Assembly ACCOUNT NO.524

DATE ITEM POST REF CREDIT

penses Control ACCOUNT NO.601

DATE ITEM POST REF CREDIT
ncome ACCOUNT NO.803
DATE ITEM POST REF CREDIT