M.

Anderson Journal
Date Account title Debit Credit
Cash $10,000
2-Jan
Capital $10,000

Car $4,000
3-Jan
Cash $4,000

Supplies $500
9-Jan
A/C Payable $500

A/C Receivable $2,100

11-Jan
Revenue $2,100

Ad. Expense $350

16-Jan
Cash $350

Cash $700
20-Jan
A/C Receivable $700

A/C Payable $300

23-Jan
Cash $300

Owner'S Drawings $1,000

28-Jan
Cash $1,000

M. Anderson Ledger
Cash A/C
2-Jan Capital $10,000 3-Jan Car $4,000 31-Jan
20-Jan A/C Receivable $700 16-Jan Add. Expense $350
23-Jan A/C Payable $300
28-Jan Owner'S Drawings $1,000
31-Jan Balance $5,050

$10,700 $10,700

Car A/C
3-Jan Cash $4,000 31-Jan Balace $4,000 9-Jan

$4,000 $4,000
 A/C Payable
23-Jan Cash $300 9-Jan Supplies $500 11-Jan
31-Jan Balance $200

$500 $500

Add. Expense A/C

16-Jan Cash $350 31-Jan Balance $350 31-Jan

$350 $350

Owner's Drawings
28-Jan Cash $1,000 31-Jan Balance $1,000

$1,000 $1,000

M. Anderson Trail Balance As of January 31st 2013

Account Title Dr. Balance Cr. Balance
Cash $5,050
Capital $10,000
Car $4,000
Supplies $500
A/C Payable $200
A/C Receivable $1,400
Add Expense $350
Revenue $2,100
Owner's Drawings $1,000

$12,300 $12,300
edger
Capital A/C
Balance $10,000 2-Jan Cash $10,000

$10,000 $10,000

Supplies A/C
A/C Payable $500 31-Jan Balace $500

$500 $500
 A/C Receivable
Revenue $2,100 20-Jan Cash $700
31-Jan Balance $1,400

$2,100 $2,100

Revenue A/C
Balance $2,100 11-Jan A/C Receivable $2,100

$2,100 $2,100